#section 143(3)
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Income Tax
Income Tax
30% Site Maintenance Expense Disallowance Excessive; ITAT Restricts It to 10%
Income Tax
Income Tax
Interest Disallowance Deleted as Property Purchases Funded Separately: Delhi ITAT
Income Tax
Income Tax
ITAT Surat Remands ₹3.12 Crore Section 69A Addition with ₹10,000 Cost
Income Tax
Income Tax
Wrong Exemption Section in ITR Cannot Deny Section 10(26AAB) Benefit: ITAT Lucknow
Income Tax
Income Tax
Section 50C DVO Reference Cannot Extend Assessment Time Limit: Delhi ITAT
Income Tax
Income Tax
AMP Spend Not International Transaction Without AE Arrangement: Delhi ITAT
Income Tax
Income Tax
Section 56(2)(viib) Inapplicable to Holding-Subsidiary Transaction: ITAT Delhi
Income Tax
Income Tax
Property Registration Alone Cannot Trigger Section 56(2)(x): ITAT Mumbai
Income Tax
Income Tax
SaaS Receipts Not FIS Without ‘Make Available’ of Technology: ITAT Delhi
Income Tax
Income Tax
Final Assessment Quashed as DRP Objection Intimation Failure Was Bona Fide: P&H HC
Income Tax
Income Tax
Parent Company ESOP Cross-Charge Is Employee Compensation Deductible Under Section 37(1): ITAT Ahmedabad
Income Tax
Income Tax
₹3.50 Crore Corporate Guarantee Liability Deductible on Crystallization: Gujarat HC
Income Tax
Income Tax
Bayer Gets Bad Debt Deduction on Brazil, Philippines Sales: ITAT Mumbai
Income Tax
Income Tax
Erroneous F&O Accounting Cannot Justify Unexplained Investment Addition: ITAT Lucknow
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.
