#section 143(3)
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ITAT Mumbai: ALV on Unsold Stock to Be Based on Municipal Value

ITAT Delhi: Reassessment Quashed as ITO Lacked Jurisdiction Under CBDT Instruction

ITAT Panaji Allows Section 80P(2)(d) Deduction on Interest From Co-operative Society

ITAT Panaji Allows Section 80P(2)(d) Deduction on Interest From Co-operative Bank

Calcutta HC: AO Cannot Make Other Additions When Reopening Reason Fails

Revenue Cannot Enforce Tax Claim Omitted from CIRP Resolution Plan: Bombay HC

Delhi ITAT Deletes ₹2 Crore Addition for Lack of CBI Evidence

Delhi ITAT: Section 115BBC Applies Only if Donor Denies Donation

Ahmedabad ITAT: AO Must Refer Disputed Stamp Duty Value to DVO Under Section 56(2)(x)

ITAT Pune: No Section 56(2)(vii)(b) on Agricultural Land Held as Stock-in-Trade

ITAT Sets Aside Section 263 Revision on Revenue Recognition & TDR Expenses

No Section 69C Addition for Alleged Bogus Purchases Without Evidence: ITAT Mumbai

Section 263 Limitation Runs from Original Assessment for Unrelated Reassessment Issues: Delhi HC

ITAT Deletes Section 69A Addition on Explained Demonetisation Cash Deposits
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.
