#section 143(3)
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Order passed u/s. 263 without discussing or rebutting arguments of assessee not sustainable: ITAT Ahmedabad

AO cannot take different way of assessing income if mode of income is identical to subsequent years

Depreciation u/s. 32 not admissible as usage of car for business purpose not proved: ITAT Mumbai

Reasons disclosed to assessee for reassessment u/s. 148 cannot be improved subsequently: Delhi HC

Discharge of burden u/s. 68 involves question of fact and not substantial question of law

TNMM appropriate method for determining Arm’s Length Price of management fees

Order passed by CIT(A) without considering submission not sustainable: ITAT Ahmedabad

Entry provider needs to prove that transaction belonged to someone else: ITAT Kolkata

Section 68 Applies Only to Current Year Credit not to earlier year(s): ITAT Kolkata

Madras HC Set aside Income Tax order for denial of hearing via Video Conferencing

Reopening of assessment beyond period stipulated u/s. 149(1) not permissible: Delhi HC

Deduction u/s. 80P(2)(d) allowable towards interest from deposits with co-op banks

Disallowance of deduction u/s. 54F merely due to delay in completion of construction not justifiable

Issuance of notice mandatory before an adverse conclusion arrived in assessment order: Madras HC
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.
