#section 143(3)
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Income Tax
Income Tax
Reassessment Invalid for Change of Opinion on 54F Claim – ITAT Quashes ₹1.63 Cr LTCG Addition
Income Tax
Income Tax
Addition on “peak purchase” was restricted to differential margin between declared and benchmark profit in Rice Trading Case
Income Tax
Income Tax
ITAT Panaji Remands Agricultural Income Addition as CIT(A) Ignored Evidence
Income Tax
Income Tax
In Absence of PE, Software Licence Income Not Royalty Under India-USA DTAA: ITAT Delhi
Income Tax
Income Tax
PCIT Revision Quashed as Allowing 80G Deduction on CSR is a Plausible View
Income Tax
Income Tax
Ad-hoc Expense Disallowance Set Aside by ITAT Jodhpur for Non-Rejection of Books
Income Tax
Income Tax
ITAT Jodhpur Orders Fresh Verification as AO Ignored Accounting Method in Educational Trust Case
Income Tax
Income Tax
ITAT Deletes ₹19.04 Lakh Addition: Agent’s Cash Deposits Were Company Collections
Income Tax
Income Tax
Helicopter Lease Held Operating, Not Financing: Article 8 Relief Granted Under India–Ireland DTAA
Income Tax
Income Tax
ITAT Hyderabad Quashes Copy-Paste Order of CIT(A) – Case Remanded for Fresh Hearing
Income Tax
Income Tax
Search assessments based on mechanical approval u/s. 153D were invalid in law
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Income Tax
Income Tax
ITAT Delhi Quashes ₹20.33 Cr Penalty for Invalid Omnibus 271(1)(c) Notice
Income Tax
Income Tax
‘Make Available’ Test Fails: IT Support Reimbursement Not FIS Under India’s DTAA
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.
