#section 143(3)
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Re-opening u/s. 147 quashed as not based on tangible material: Madras HC

Unsecured Loan Addition deleted by ITAT Citing Adequate Evidence & Repayment

Section 56(2)(viib) Applies to Share Premium Exceeding FMV, Regardless of Shareholder Relationship or Status

Matter was restored related to disallowance of ₹5.11 Crore Forex Loss on ECB Settlement

Recording of consolidated satisfaction note u/s. 153C for different assessment years is bad-in-law

Addition towards undisclosed income sustained as incriminating material found during search not explained

CIT(E) cannot reject application for registration u/s. 80G(5)(iii) in hyper technical manner

Orissa HC quashes Sec 263 Revision based on consistency & prior allowance of depreciation

Section 127 Order Mandatory for Transfer of Jurisdiction: ITAT Raipur

Reopening Based on Insight Portal Data Without Independent Opinion Unsustainable

No Approval Needed for Conversion as Scrutiny Was Not Limited: ITAT Jaipur

Failure to participate in appellate proceeding due to justifiable reasons: Matter restored

Passing of order u/s. 148A(d) without granting adjournment for furnishing reply is untenable

Revision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi
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.
