#section 143(3)
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Income Already Taxed Cannot Be Reassessed as Unexplained Cash Credit: ITAT Ahmedabad

Proportionate Allocation of Employee Benefits for Agriculture Upheld by ITAT

Income Tax Refund: Madras HC Orders Timely Resolution of Representation

Non-Adherence to GKN Driveshafts Procedure: Karnataka HC Quashes Assessment Order

ITAT Deletes ₹6.55 Lakh Section 40A(3) Addition for Capital Asset Payments

Expansion of scope of limited scrutiny not tenable as prior approval not obtained

Section 54F Exemption: AO Directed to Verify Compliance with Capital Gain Account Scheme

Concluded & closed assessment cannot be reopened on suspicion: Delhi HC

Section 54F Deduction 54F Allowed on Capital Gain from Tenancy Right Surrender: ITAT Mumbai

Interest from Staff Loans Qualifies as Business Income, Not Other Sources

Section 148 Reassessment Beyond Section 149 Time Limit is Unsustainable: Madras HC

Reopening of assessment u/s. 148 on mere change of opinion is invalid: ITAT Chennai

Reassessment u/s 148 Quashed for Change of Opinion: Tripura HC

Section 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai
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.
