#section 143(3)
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Income Tax
Income Tax
AO cannot change his view in the garb of rectification of mistake under section 154
Income Tax
Income Tax
ITAT allows deduction of CENVAT Credit written off
Income Tax
Income Tax
No Section 68 addition for share capital & premium if identity & creditworthiness of subscriber proved
Income Tax
Income Tax
No TDS Required on Overseas Payment for Tariff Information: Delhi ITAT
Income Tax
Income Tax
Reassessment Proceedings: AO’s ‘Reason to Believe’ Requirement Eliminated
Income Tax
Income Tax
Mumbai ITAT Invalidates Rectification Order for Non-Existent Entity Post-Merger
Income Tax
Income Tax
CSR Expenditure’s Mandatory Nature Doesn’t Justify Section 80G Disallowance
Income Tax
Income Tax
No addition for cash deposit & Balance when Accounted in books & duly explained
Income Tax
Income Tax
CRM Services Receipts Not Taxable as Royalty or FTS: ITAT Delhi
Income Tax
Income Tax
Non-disclosure of Exempt LTCG Doesn’t Cause Revenue Loss: Invalidates Section 263 Proceedings
Income Tax
Income Tax
Indian Women Traditionally Keep Jewelry at Maternal Home for Various Reasons: ITAT Delhi deletes addition
Income Tax
Income Tax
ITAT Upholds Share Premium Addition: Assessee Fails to Explain Transactions
Income Tax
Income Tax
Section 115BBE Applies When Source of Income Unexplained
Income Tax
Income Tax
TPO fails to Apply Industry Filter while Determining ALP of Interest: 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.
