#section 143(3)
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ITAT Allows Interest on Borrowed Funds in Capital Gains Calculation

ITAT Chennai Upholds Section 54F Deduction for Property Purchase in Wife’s Name

Undisclosed Money Lending Business Income Taxable as Business Income; Section 69 & 115BBE Provisions Inapplicable

TDS not deductible on Payments which become Taxable Due to Retrospective Amendment

No penalty for cash loan from Directors for Business Exigency: ITAT Chennai

Section 56(2)(viib) Not Apply to Shares Allotted at Premium to Holding Company

Reopening Without New Material & on Mere Change of Opinion invalid

Reassessment cannot be based solely on reevaluating existing facts without new substantive material

No re-opening of assessment on mere change of opinion without nexus with original materials

ITAT Sets Aside CIT(A)’s Order for not providing fair & reasonable opportunity

Non-Filing of GST Return by Supplier – Assessment Reopening Validity- ITAT Mumbai Order

ITAT Can Holistically Evaluate Disclosures and Make Additions to Taxpayers’ Declared Income

AO not allowed sufficient time to reply: Karnataka HC quashes Assessment Order

Identity of Parties & Genuineness of Land Transaction Established: ITAT Deletes Addition
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.
