#section 143(3)
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Completion of revisionary proceeding within short span of 12 days unjustified: Matter restored back

Appeal u/s. 260-A involving substantial question of fact not entertained: Karnataka HC

Addition merely on the basis of statement without corroborating material unsustainable: ITAT Delhi

Addition u/s. 69A unjustified as source of cash deposits duly explained: ITAT Visakhapatnam

View taken by AO cannot be set aside or deferred as per provisions of section 263: ITAT Ahmedabad

Provisions of 68 are not applicable on the sale transactions which is already credited in P&L: ITAT Jaipur

Additional evidence having direct bearing on all additions/ disallowance taken on record: ITAT Surat

No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores

No section 68 addition on account of unaccounted cash receipts without corroborative evidences

SC Disallows Bad Debt Deduction for Khyati Realtors Pvt Ltd

Deduction u/s 80P was allowable on interest and dividend income earned from Cooperative Banks

No addition u/s 68 of ₹2.30 Crore as assessee had duly discharged burden of proof of share transactions

Cash deposit during demonetization accepted as per circular no. 3 of 2017: ITAT Surat

No liability of TDS u/s 194 I if revenue was shared with Franchise without rendering of actual services
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.
