#section 143(3)
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Income Tax
Income Tax
Extrapolation cannot be done to assume income without any cogent material
Income Tax
Income Tax
Identity Proved, Genuineness Unclear: ITAT Remands ₹50 Lakh Loan Case to AO
Income Tax
Income Tax
ITAT Delhi Deletes ₹68 Cr TP Adjustments: Projections Cannot Be Replaced with Actuals
Income Tax
Income Tax
ITAT Upholds 5% Income Estimation on Accommodation Entry Transactions
Income Tax
Income Tax
Unsecured loan addition deleted since identity, creditworthiness and genuineness proved
Income Tax
Income Tax
Notional Rent on Unsold Stock Must Follow MRV-ITAT Mumbai Sends Issue Back to AO
Income Tax
Income Tax
Singapore entity not conduit, satisfies PPT test; Grants LTCG exemption: ITAT Mumbai
Income Tax
Income Tax
AO Cannot Ignore Correct DVO Valuation, ₹9.87 Cr Section 69B Addition Deleted
Income Tax
Income Tax
Administration Fee for IMEI Allocation Not Royalty Under India–US DTAA: ITAT Delhi
Income Tax
Income Tax
Copyright vs Copyrighted Article – Online Access Not Royalty: ITAT Delhi
Income Tax
Income Tax
Reopening Beyond Four Years Without Alleging Assessee’s Failure Is Void
Income Tax
Income Tax
Revision u/s. 263 quashed as plausible view taken by AO while granting exemption u/s. 54F
Income Tax
Income Tax
Section 35(2AB) Deduction Cannot Be Denied for Missing Form 3CL If R&D Is Proven
Income Tax
Income Tax
Delhi HC Criticises Income Tax Dept’s Delay, Grants Assessee Refund & Interest
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.
