#section 143(3)
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LTCG Benefit Allowed as Ownership Rights Passed Before Registration: ITAT Delhi

ITAT Deletes MAT Adjustment as Section 115JB Not Permit Exclusion of Alleged Bogus Loss

Transfer of leasehold property with constructed building attracted Section 50C

Section 154 Rectification Valid as DSIR Form 3CL Determined Eligible R&D Deduction

ITAT Mumbai Quashes Reassessment Because It Was Based on Mere Change of Opinion

ITAT Deletes Section 68 Addition as Assessee Proved Identity, Creditworthiness & Source of Source

Stamp Duty Value Cannot Be Adopted Without DVO Reference When Property Title Is Disputed

AO Must Refer Property Valuation to DVO When Stamp Duty Value Is Disputed: ITAT Delhi

ITAT Allows Higher BOT Road Amortization Due to Early Termination of Concession Agreement

Reversal of Previously Disallowed Securitisation Provisions Cannot Be Taxed Again: ITAT Mumbai

Comparative Analysis Alone Cannot Justify Expense Disallowance: ITAT Mumbai

Remote access to customer systems for maintenance not create a PE in India: ITAT Delhi

ITAT Deletes Section 272A(1)(d) Penalty as Assessment Was Completed After Accepting Replies

ITAT Denies Section 54B Exemption for Failure to Prove Actual Agricultural Use
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.
