#section 143(3)
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Income Tax
Income Tax
Disallowance U/S 40A(3) Deleted: Genuineness & Identity of receiver Proven
Income Tax
Income Tax
No section 271-I Penalty for Non-Filing of Form 15CA/15CB on Import Payments
Income Tax
Income Tax
Section 269SS non-compliance due to bonafide belief: Section 271D Penalty deleted
Income Tax
Income Tax
Section 68 Addition set aside as identity & creditworthiness of investors established: ITAT Kolkata
Income Tax
Income Tax
Non-representation & non-attendance: ITAT dismisses defective Appeal
Income Tax
Income Tax
Denial of FTC as income not offered to tax in the considered year not justifiable
Income Tax
Income Tax
Mandatory twin Conditions to be satisfied u/s 127 for transferring assessee’s case from one officer to another
Income Tax
Income Tax
Increased income on account of voluntary TPA would be eligible for claiming deduction u/s 10AA – ITAT
Income Tax
Income Tax
No addition for LTCG as property transfer u/s 2(47) required verification of buyer possession and receipt of consideration
Income Tax
Income Tax
Addition set aside as construction expense inadvertently mentioned as commission expense
Income Tax
Income Tax
Loan taken and repaid through banking channels cannot be added u/s. 68: ITAT Ahmedabad
Income Tax
Income Tax
Ground not addressed by CIT(A) cannot be taken up by ITAT: Delhi HC
Income Tax
Income Tax
Relief to assessee on interest expenses addition and partial relief for household expenses disallowance
Income Tax
Income Tax
Invocation of revision proceedings after approval of resolution plan not justified: ITAT Ahmedabad
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.
