#section 143(3)
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Income from sale of scrap eligible for deduction u/s. 80IC: ITAT Ahmedabad

Estimation of 8% profit in contract work for government justifiable: ITAT Pune

Revision u/s. 263 based on audit objection impermissible: ITAT Chandigarh

Natural Justice Violation: ITAT Orders Fresh Review of ₹77.47 Crore Section 69C Addition

Addition under Faceless Assessment Scheme without issuance of notice not sustainable

Addition merely based on dumb documents/ loose paper not tenable: ITAT Nagpur

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
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.
