#section 143(3)
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Income Tax
Income Tax
No addition u/s. 68 towards unsecured loan if repayment in subsequent year accepted: ITAT Ahmedabad
Income Tax
Income Tax
Penalty u/s. 271D unwarranted as reasonable cause shown for cash receipt on sale of property: ITAT Bangalore
Income Tax
Income Tax
Passing of revisionary order u/s. 263 without giving adequate opportunity of being heard unsustainable: ITAT Ahmedabad
Income Tax
Income Tax
Property improvement Expenses disallowed in absence of sufficient evidence
Income Tax
Income Tax
Delay condoned but cost directed to be deposited in PMRF due to lack of diligence: ITAT Jaipur
Income Tax
Income Tax
Disallowance of agricultural expenses on estimation is not sustainable
Income Tax
Income Tax
Deemed Dividend u/s 2(22)(e) cannot be assessed by way of double deeming
Income Tax
Income Tax
Section 2(14): No capital gains tax on Income proceeds from Agricultural Land
Income Tax
Income Tax
Amount paid by Donor as well as Holding Period of previous owner is required for purpose of computing capital gain in case of ‘Gift’
Income Tax
Income Tax
Addition merely based on retracted statement without any incriminating material unsustainable: ITAT Ahmedabad
Income Tax
Income Tax
Company with Turnover 10 times of Assessee’s Cannot Be Included as Comparable: ITAT Hyderabad
Income Tax
Income Tax
Rejection of DCF method for valuing CCPS unjustified as it is in accordance with Rule 11UA: ITAT Ahmedabad
Income Tax
Income Tax
Delay in filing appeal not condoned as sufficient cause not shown: ITAT Pune
Income Tax
Income Tax
Reassessment unsustained as based on entirely new reason which deprives assessee’s right to object: Delhi 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.
