#section 143(3)
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Income Tax
Income Tax
Management Support Fees Not FTS under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
ITAT quashes CIT’s order speculating understatement in closing stock without specific findings
Income Tax
Income Tax
Section 271(1)(c) Penalty not imposable on Estimated Bogus Purchase Addition
Income Tax
Income Tax
Failure to prove identity, capacity & genuineness of transactions: ITAT Upholds Addition of Rs 8.18 Crores
Income Tax
Income Tax
Pending assessments abate as per Section 153A when a search takes place: ITAT Delhi
Income Tax
Income Tax
ITAT deletes Section 271(1)(c) Penalty s Notice Issued without specifying limb
Income Tax
Income Tax
Section 271D & 271E Penalty Requires Pending Proceedings for Relevant A.Y.
Income Tax
Income Tax
Time Limit for Section 271D Penalty Starts at AO Initiation, Not JCIT Notice Date: ITAT Delhi
Income Tax
Income Tax
Rental Income Intended for Charitable & Educational Purposes Eligible for Section 10(23C)(vi) Exemption
Income Tax
Income Tax
PCIT cannot substitute AO’s view solely based on his interpretation of facts under Section 263: ITAT Rajkot
Income Tax
Income Tax
Section 68 (unexplained cash credits), not applicable to purchase costs
Income Tax
Income Tax
Debatable issues cannot be adjusted by way of intimation under section 143(1)(a)
Income Tax
Income Tax
Quasi-judicial authority must decide issue of jurisdiction when raised: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai: Non-appearance Justified, Assessment Order Quashed
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.
