#section 143(3)
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Salary for Managing Multiple Bank A/cs Allowable u/s 57: ITAT Kolkata

Technical Error in Schedule BP Cannot Justify Retaining 143(1) Adjustment 143(3) After Scrutiny

Section 68 Cannot Apply to Household Support from Husband: ITAT Hyderabad

Wrong FMV Date and Cost Basis: ITAT Reverses AO’s Computation of Capital Loss

ITAT Upholds 14A Satisfaction but Limits Rule 8D to Dividend Investments

Misrepresentation on Email Communication—Ex-Parte CIT(A) Order Set Aside with ₹10,000 Cost

Entire ₹11 Lakh Cash Deposit Addition Deleted on Full Explanation

Delay in Form 10B Filing Is Curable; Section 11 Relief Allowed by ITAT Pune

LTCG not Triggered Without Registered JDA & Statutory Approvals: ITAT Visakhapatnam

ITAT Restores Appeal After NFAC Rejected Rectification Due to Portal Visibility Error

Reopening Quashed – Reasons Based on Wrong Facts Mechanical 151 Approval; Rule-27 Legal Ground Allowed

Selective Treatment of LTCG vs STCG Rejected: ₹53.24 Lakh Addition Deleted

Low Income of Investors Cannot Trigger Section 68 Addition: ₹3.32 Cr Deleted

ITAT Deletes ₹1.59 Crore Section 68 Addition Despite Non-Appearance of Creditors
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.
