#section 143(3)
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Interest u/s 234B of the Income Tax Act chargeable on assessed income and not returned income

ITAT Pune Upholds Non-Applicability of Section 2(47) for Delayed Possession

ITAT Allows Depreciation for Textile Spinning Unit Acquired via Bank of Baroda Auction

Interest on Investments under Karnataka Co-op Societies Act Eligible for Section 80P(2)(a)(i) Deduction

CBDT Circular doesn’t Apply to Non-Penny Stock Share Transactions

Assessee’s Valuation Report cannot be discredited without DVO’s Report

No section 271D penalty on Cash amount received as Gifts from Aunt

Cash Deposit Addition: ITAT provides opportunity to substantiate source

Receipts doesn’t qualify as FIS under India-USA DTAA as service rendered without transfer of technical know-how

Improper Accounting & Misclassification don’t Justify Treating an Investment as Bogus

Section 153A Assessment: Addition in Unabated Year Requires Incriminating Material

Assessee cannot resort to sham transactions or colourable devices for avoiding & evading tax

Section 54B Capital Gains Exemption: ITAT remands Matter to AO

Delhi HC Orders Income Tax Refund After Inquiry by CBDT
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.
