#section 143(3)
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Income Tax
Income Tax
No Tax on Notional Keyman Policy Value – ITAT Deletes Addition on Unrealised Surrender Value
Income Tax
Income Tax
Shift in Business Model Justified – ITAT Allows ₹15.22 Cr Compensation & Strikes Down AMP TP Adjustment
Income Tax
Income Tax
Discount on issue of ESOP allowable as deduction from business income
Income Tax
Income Tax
Sand Purchase Price Reduced: Reason AO Cannot Rely on Partner’s Confession Alone for Inflated Rate
Income Tax
Income Tax
Bulk Sale Discount Valid: Reason Tax Authorities Cannot Force a ‘Uniform Price’ on Share Transactions
Income Tax
Income Tax
Estimated Profit Penalty Deleted: Reason Why 271(1)(c) Cannot Apply to Estimated Income Additions
Corporate Law
Corporate Law
How to Address Key Income Tax Notices and Avoid Penalty?
Income Tax
Income Tax
ITAT Quashes 4 Years of Assessments: Mechanical Sanction and Vague Reasons Vitiate Jurisdiction
Income Tax
Income Tax
Paper Companies, Premium Shares & No Verification – ITAT Sends ₹5 Cr Back for Fresh Scrutiny
Income Tax
Income Tax
ICDS Adjustment Beyond CPC Powers BUT PF/ESI Disallowance Valid in 143(1): Delhi ITAT
Income Tax
Income Tax
TPO’s 20% Fantasy Margin Rejected – ITAT Removes Wrong Comparables Orders Fresh TP Computation
Income Tax
Income Tax
High Margin Giants Out, Wrong Margins Fixed – ITAT Slashes ₹83 Cr TP Hit on Schneider Electric
Income Tax
Income Tax
CCDs Remain Debt Until Conversion – ITAT Quashes NIL ALP, Orders Fresh Benchmarking of Interest
Income Tax
Income Tax
ITAT Quashes ₹16.48 Cr TP Adjustment on Negative Lien vs. Guarantee
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.
