#section 143(3)
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Income Tax
Income Tax
PF/ESI Paid After Statutory Due Date Not Deductible, Sectiom 143(1)(a) Adjustment Sustained
Income Tax
Income Tax
Product-Owning Companies Excluded from TP Analysis: Tribunal Refines Comparable Selection
Income Tax
Income Tax
Section 271(1)(c) Penalty Unsustainable for Genuine Accounting Entries
Income Tax
Income Tax
Section 271(1)(c) Penalty Invalid Where Income is Determined on Presumptive Basis: ITAT Mumbai
Income Tax
Income Tax
Only 30% Disallowance Permissible Under Amended Section 40(a)(ia) for non deduction of TDS
Income Tax
Income Tax
PCIT Cannot Order Roving Enquiries Without Proving AO’s View Was Erroneous: ITAT Quashes 263 Order
Income Tax
Income Tax
Addition set aside as Percentage of Completion Method on real estate accounting duly followed ICAI guidelines
Income Tax
Income Tax
HC Deletes ₹10 Cr Addition: “Bogus” Loan Claims Rejected Due to Lack of Incriminating Material
Income Tax
Income Tax
CIT(A) Free to Verify Evidence: ITAT Delhi Rejects Rule 46A Objection—All Disallowances Deleted
Income Tax
Income Tax
ITAT Delhi Quashes Reopening for Wrong AY, No Failure to Disclose & Mechanical Approval
Income Tax
Income Tax
Transfer Pricing Adjustment Overturned Due to Improper Comparable Selection
Income Tax
Income Tax
No Tax, No Under-Reporting: ITAT Mumbai Deletes 270A Penalty on Mere Re-classification of Loss
Income Tax
Income Tax
Capital Gains Reassessment Invalid Due to Improper Section 55A DVO Reference
Income Tax
Income Tax
Penalty Quashed as AO Failed to Record Satisfaction Under Section 270A
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.
