#section 143(3)
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ITAT disallows cost of improvement incurred by Company for individual’s flat

ITAT Levies Rs. 25,000 Cost Per Appeal on Delinquent Assessee Jet Airways

Chandigarh ITAT allows additional evidence in assessments under section 144

Safe Harbour Limit of 5% Under Section 50C(1) Deemed Retrospective

Section 80P(2)(d) deduction allowable to Co-Op Society on Interest Income from co-op banks

No Section 14A Disallowance If Assessee Has No Exempt Income in the Year

Mumbai ITAT Admits Additional Evidence, Taxpayer Not Penalized for Non-Filing

Addition Based on Loose Papers Without Evidence Not Permissible in Law

Addition for Unexplained Cash Investment Without Proper application of mind Unjustified

Allowability of registration u/s 12AB as nominal amount charged for functioning Educational Institution was not Commercial Activity

Article 13(4) of India-Mauritius DTAA exempts sale of shares acquired prior to 1st April 2017

ITAT Mumbai restricts addition for Bogus purchases to 10% of disputed purchases

Reassessment Based on Previously Examined Facts Unacceptable: ITAT Mumbai

Transaction not become bogus merely for non response to section 133(6) notices: ITAT Mumbai
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.
