#section 143(3)
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Income Tax
Income Tax
Deemed rent u/s. 23(1)(a) not invocable as property leased out for continuous long period
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) allowed as amount from DSIR qualifies as soft loan: ITAT Vishakhapatnam
Income Tax
Income Tax
Non-admission of additional evidence by CIT(A) untenable: Matter remanded
Income Tax
Income Tax
Deduction u/s. 80-IA(4) allowed on interest from FDRs created as part of financial arrangement for infrastructure project
Income Tax
Income Tax
Addition u/s. 68 merely on the basis of investigation report not justified: ITAT Mumbai
Income Tax
Income Tax
Addition u/s. 68 based solely on statement provided by third party unwarranted: ITAT Mumbai
Income Tax
Income Tax
Cultivation & sale of white button mushroom is agricultural activity: ITAT Mumbai
Income Tax
Income Tax
Dismissal of appeal due to non-prosecution without adjudicating matter on merits unjustified: ITAT Ahmedabad
Income Tax
Income Tax
Addition u/s. 68 remanded back with direction to file all documents explaining source of cash deposits
Income Tax
Income Tax
Deduction u/s. 80P eligible to cooperative society on interest received from investment in banks
Income Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable when AO took legally plausible view: ITAT Ahmedabad
Income Tax
Income Tax
AO not permitted to take different stand on same issue over different years: ITAT Chennai
Income Tax
Income Tax
Deduction u/s. 54EC admissible as nexus between advance from sale of property and investment in NHAI bonds established
Income Tax
Income Tax
Action of AO based on High Court decision not erroneous hence jurisdiction u/s. 263 unjustified
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.
