#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.

U/s 80P relief on bank interest: ITAT follows Tumkur, rejects Totgars

Slump sale ≠ expense test: ITAT allows full loss on discontinued business

U/s 80P claim closed, but cost of funds gets second chance: ITAT remands Sec 57 issue

CSR Donations Allowed Under Section 80G Because No Express Legal Bar: ITAT Pune

Preference Share Transactions Cannot Be Treated as Loans Without Evidence: ITAT Mumbai

Section 54 Deduction Issue Remanded for Failure to Consider Judicial Precedents

Reassessment Upheld Due to Undisclosed Capital Gains on Registered Sale Deed: ITAT Mumbai

ITAT Mumbai Rejected Re-characterisation of Preference Shares as Loans Due to Lack of Evidence

₹9.99 Cr Addition Deleted Due to Absence of Incriminating Material in Search Proceedings

ITAT Delhi Upholds GP Addition After Books Rejected for Lack of Evidence

Repayment of Bogus Loans Does Not Cure Section 68 Addition: ITAT Delhi

Balance 50% Additional Depreciation Allowed in Subsequent Year as First-Year Use Was Below 180 Days: Madras HC

ITAT Mumbai Rejects TP Adjustment as Preference Shares Cannot Be Treated as Loans Without Evidence

ITAT Mumbai Deletes LTCG Addition as No Evidence of Share Transaction Being Bogus
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.
