#section 143(3)
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Income from Vessel Operations Taxable Under India-Norway DTAA: ITAT Delhi

Rule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT

Section 154 Rectification on ESI/PF Deduction Not Permissible: ITAT Delhi

Section 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record

Section 271(1)(c) Penalty Notices Without Specific Limb Quashed: Delhi HC

Kerala HC Restores Tax Appeal Dismissed for Delay; Cites AO’s Natural Justice Breach

Tax Relief on Peak Credit: ITAT Accepts Source of Funds Proved by Group Entity Confirmations

Share Premium Not Taxable: ITAT Rules Section 56(2)(viib) Not Applicable to Holding-Subsidiary Transactions

Disallowance u/s. 43B for non-payment of statutory tax needs verification hence matter restored

Provision for consumer loyalty program was an allowable deduction u/s 37 and no TP adjustment as profits of eligible units were at arm’s length

No addition u/s 69A for undisclosed Jewellery as family inheritance and household withdrawals were sufficient to explain sources

No addition of ₹3.55 Cr addition u/s 68 in Accommodation Entry Dispute as there was genuineness of transaction

Assessment u/s. 153A quashed as based on common approval u/s. 153D

Section 80IA Deduction Restored: ITAT Follows High Court Quashing Approval Withdrawal Order
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.
