#section 143(3)
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Income Tax
Income Tax
Rule 11UA(2)(A) Doesn’t Mandate Valuation Report for NAV Method: Delhi ITAT
Income Tax
Income Tax
Effect of depreciation must be excluded for determining fair and true profit for purpose of TNMM: ITAT Kolkata
Income Tax
Income Tax
Jurisdiction assumed by AO at Mumbai invalid as assessee resided and carried profession at Bangalore: ITAT Mumbai
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable when AO takes one possible view: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi allows Section 80IA deduction following rule of Consistency
Income Tax
Income Tax
TP adjustment towards brand development services deleted as no contract exists between the parties: ITAT Chennai
Income Tax
Income Tax
Addition u/s. 68 unsustainable as assessee duly discharged initial burden but AO failed to conduct independent inquires: ITAT Kolkata
Income Tax
Income Tax
Bank Account with Social Co-operative Insufficient to Imply Accommodation Entry: ITAT
Income Tax
Income Tax
Section 68 not apply to outgo or payment on account of expenditure
Income Tax
Income Tax
Presumption of Interest-Free Usage When Interest-Free & Interest-Bearing Funds Are Mixed
Income Tax
Income Tax
Failure to substantiate identity & fund source: Kolkata ITAT Remits Matter for Re-adjudication
Income Tax
Income Tax
Addition which is not based on reasons for reopening is un-sustainable sans notice u/s 148
Income Tax
Income Tax
Section 50(C)(2): If taxpayer objects to valuation, AO must refer valuation to valuation officer
Income Tax
Income Tax
Direction of DRP should be followed by TPO for calculation of TP adjustment: ITAT Kolkata
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.
