#section 143(3)
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Section 80P(2)(d) Cannot Be Denied for Co-operative Bank Income

80P deduction admissible on interest earned by co-operative society from deposits with co-operative and nationalized banks

Disallowance on alleged fictitious loss without incriminating material cannot be sustained

Writ dismissed as reassessment notice u/s. 148 held to be in time

Debatable MAT Computation Cannot Be Rectified Under Section 154

Section 263 Revision Quashed for Absence of Exempt Income

Accepted Closing Cash Cannot Be Treated as Unexplained Income

Capital Gains Recomputed After Proving Gift-Funded Purchase Cost

Ex-parte Assessment Diluted: ITAT Indore Upholds CIT(A)’s Relief in Kriti Nutrients Case

Interest Disallowance Set Aside as Loan Found Genuine

Temporary Tunnel Structures Are Revenue, Not Capital Expenditure

Revisional Power Fails Where TPO Order Was Never Passed

Interest on Bank Deposits Allowed as 80P Deduction Due to Business Nexus

Revenue Appeal Fails Due to Wrong Assessment Year for Cash Investment
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.
