#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Reopening based on material available during assessment proceedings not permissible: Bombay HC

Addition u/s. 68 based on presumptions and concept of human probability not sustainable: ITAT Delhi

Reopening based on same material on which assessment order was passed is impermissible

Dissimilar Firms were excluded from selected comparables while doing TP analysis u/s 92

Addition of ₹ 9 Lakh was treated as unexplained for unexplained cash deposits

Deduction u/s. 80IA(4) not admissible to assessee collecting and transporting solid waste

LIBOR rate to be taken as base for interest computation as invoice raised in foreign currency

Cash book and flow chart rejected with out bringing any new evidence: ITAT deleted addition

Addition u/s. 68 not sustained since genuineness of share capital transaction established: ITAT Kolkata

Transaction already affirmed by Court during demerger cannot be again questioned by income tax department

ITAT Chennai Deletes Rs.53.23 Lakh Addition on Cash Deposits

Low Tax Effect: ITAT Ahmedabad Dismisses Revenue Appeal

Denial of Personal Hearing: ITAT Remands Case to CIT(A) for Fresh Adjudication

DVO Report of Co-Owner must be considered before Assessment U/s 50C: 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.
