#section 143(3)
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Once TNMM Is Applied PO Cannot Benchmark Management Fees Separately or Assign Nil ALP

Chhattisgarh HC Quashes Additions as Section 133A Survey Statements Hold No Evidentiary Value

Demonetisation Cash Deposits Supported by Sale Deeds & Wealth Records, ITAT Limits Disallowance to 10%

Income Tax Assessment Quashed for Failure to Follow Mandatory CBDT Notice Format

ITAT Delhi Quashed Assessment for non-issuance of Section 153C Notice

ITAT Orders Fresh Review of Share Premium Addition After Error in Applying Venture Capital Exemption

ITAT Delhi Quashes Reassessment for Non-Compliance with Section 148/148A

ITAT Delhi Remands DDA’s 2(15) Exemption Dispute for Fresh Examination

Mere Absence of Directors at AO Summons Does Not Invalidate Share Premium: Calcutta HC

Addition based on documents found from third party without granting cross-examination is not sustainable

Bank Interest Held Eligible for 80P Relief Due to Absence of Jurisdictional HC Ruling

ITAT Delhi deletes Protective Additions Due to Absence of Substantive Assessment

Section 54F Deduction Denied Due to Lack of Proof of Property Ownership

Protective Additions Must Be Evidence-Backed: ITAT Deletes Foreign Account Claim
Explore the latest section 143(3) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
