#section 143(3)
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Income Tax
Income Tax
Only real income taxable- ITAT Delhi deletes ₹52.65 Cr notional interest addition & allows inventory loss from theft/flood
Income Tax
Income Tax
Extrapolation of Suppressed Profit Beyond Search Date Without Incriminating Material Deemed Invalid: ITAT Delhi
Income Tax
Income Tax
Sports Club Receipts Within 20% Safe Harbour; Section 263 Revision Set Aside: ITAT Pune
Income Tax
Income Tax
ITAT Pune Quashes PCIT’s 263 Order Passed in Haste – “Hear the Other Side” Rule Violated, Says Tribunal
Income Tax
Income Tax
Final assessment order time barred in terms of section 144C(13) of Income Tax Act
Income Tax
Income Tax
Deduction u/s. 54F being beneficial provision to be applied as per peculiar situation
Income Tax
Income Tax
Reassessment u/s 147 held invalid when based on search material from third party – Proceedings ought to be u/s 153C
Income Tax
Income Tax
Penalty u/s 271(1)(c) for Disallowed Bad Debts – Tribunal Upholds Deletion by CIT(A)
Income Tax
Income Tax
Reassessment order was quashed in absence of a valid section 143(2) notice
Income Tax
Income Tax
ITAT Allows Delayed JDA Tax Appeal Due to Bereavement, Illness & COVID-19 Disruptions
Income Tax
Income Tax
Penalty on Notional House Property Income Quashed by ITAT – Section 271AAB overrides 271(1)(c)
Income Tax
Income Tax
Section 263 Invalid When PCIT Questions AO’s Pen/Order Without Proof: ITAT Lucknow
Income Tax
Income Tax
Undisclosed source of income addition not sustained since transaction duly recorded in books of accounts
Income Tax
Income Tax
Unaccounted sales addition without adverse material cannot be sustained
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.
