#section 143(3)
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Penalty Deleted: Credits Were Already Declared as Interest Income

ITAT Delhi: Sales Commission Not Taxable—No PE, No Business Connection

Share Capital Call-Money ₹2.10 Cr Deletion u/s 68; ITAT Upholds Genuineness

Reopening of assessment cannot be based on change of opinion

Protective Addition of ₹14.91 Cr u/s 69 Struck Down Due to Invalid u/s 153C Jurisdiction

Group ITSC Findings Cannot Be Applied, U/s 153A, Subsidiary Protected

Penalty u/s 271(1)(c) Cannot Survive When Quantum Itself Is Remanded

AO Cannot Replace DCF with NAV Simply Due to Projection Variances

Deduction u/s 80-O was allowable on Overseas Advisory Services rendered from India

Section 50C not apply if Sale Price is Above FMV: ITAT Delhi

Unsigned Section 142(1) Notice Renders Section 144 Assessment Invalid: ITAT Agra

CIT(A)’s Jewellery Reconciliation Upheld: Unexplained Investment u/s 69 Deleted

ITAT Delhi Annuls Reopening Email Notice as Time-Barred Under TOLA

Salary for Managing Multiple Bank A/cs Allowable u/s 57: ITAT Kolkata
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.
