#section 143(3)
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Deduction u/s. 80IA accepted in initial AY same cannot be denied in subsequent AY: ITAT Mumbai

Section 263 Assessment: AO Obliged to Apply Mind & Pass Reasoned Order

Receipt from hotel owners for providing various centralized services cannot be treated as FIS

ITAT deletes Section 68 addition of Advance received against Sale

Date of transfer of share is date of contract and not date of agreement: ITAT Mumbai

Interest & Dividend from Investments between Co-op Societies Eligible for Section 80P(2)(D) Deduction

Management Service Fees paid to non-resident AEs is Deductible Expenses

Section 263 cannot be invoked if here is no prejudice against revenue

Deemed Short-Term Capital Gains from Depreciable Asset Sale Eligible for Setoff Against Long-Term Capital Loss

CPC Cannot Prima Facie Adjust Section 80P Deduction Pre-April 2021: ITAT Kolkata

Disallow Only Profit Element on Bogus Purchases: ITAT Mumbai

CIT(A) Cannot Add New Source of Income Without Enhancement Notice

No Penalty U/s 271(1)(v) for Bona Fide Mistakes: Mumbai ITAT

ITAT criticises CIT(A) for perfunctory defense & lack of inquiry: Remits Matter to AO
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.
