#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

R&D Building Cost Eligible for Section 35(1)(iv) Deduction: ITAT Mumbai

Fungible Jewellery Stock Allows Telescoping of Excess Against Shortage: ITAT Chandigarh

Court-Approved Capital Reduction Cannot Be Taxed as Buyback Under Section 115QA: ITAT Delhi

Section 244A Refund Interest Taxed at 10% Under India-Netherlands DTAA: ITAT Delhi

ITAT Jaipur Deletes Section 271AAB Penalty on Estimated Profit from Stock Shortage

Same-Day Multiple Notices Cannot Substitute Reasonable Opportunity of Hearing: ITAT Mumbai

Bogus LTCG Addition Under Section 68 Deleted for Lack of Incriminating Search Material: ITAT Mumbai

Wrong Section in Return Cannot Defeat Valid Section 54F Claim: ITAT Mumbai

Section 43CA Inapplicable to Additional Rehabilitation Area Given to Tenants: ITAT Mumbai

Delhi HC Sets Aside Seven ITAT Appeal Orders Passed With Undue Haste

Excess Recovery Beyond 20% of Disputed Tax Demand Must Be Refunded: Rajasthan HC

Debt-Free Company Not Liable for Notional Interest on AE Receivables: ITAT Chennai

Marine Engineering Training Is Education: ITAT Restores Section 11 Exemption for Four Years

No PE for US Company; Reimbursements Not Taxable as FIS: ITAT Mumbai
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.
