#section 143(3)
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Sham transactions through stock exchanges doesn’t make transactions genuine

Notice not served via physical mode as opted by assessee in Form 35 – ITAT quashes ex-parte order

Loan Repayment Not Unexplained Cash Credit: ITAT Upholds Deletion of Addition

Income from revocable trust was taxable in settlor’s hands and not in hands of Trust

ITAT Cochin Allows Co-op Bank’s 80P Deduction despite lending to non-members

Section 80P Deduction Denied Without Merits: ITAT Cochin Remands Case to CIT(A)

Mistake of not filing Form 67 is rectifiable: Writ disposed as alternate remedy available

Exemption u/s. 13A denied to Indian National Congress as return not filed within prescribed due date

Addition u/s. 68 towards unexplained cash credit not justified as cash sales already accepted as genuine

Addition towards unexplained cash set aside as cash reconciliation duly produced: ITAT Mumbai

Failure to refer FMV to DVO renders capital gains addition invalid: ITAT Cochin

ITAT Chennai Quashes Reassessment which was Based on mere Audit Objection

Nature of allegations of tax evasion and corruption cannot be said to be Public Interest Litigation

Addition u/s. 68 merely relying on retracted statement 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.
