#section 143(3)
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Objections Filed Before Wrong AO by Mistake Can’t Defeat Right to DRP Adjudication

Seized Jewellery Must Be Released After Full Tax Settlement: Gujarat HC

Relevant Date for MAT Loss Set-Off Is Prior Year-End, Not Assessment Year-End

Sub-Letting Charges to Industrial Authority Allowable against Rental Income

ITAT Delhi Deleted Cash Addition as On-Money Allegation Lacked Evidence

Section 56(2)(x) Inapplicable to Business Inventory: ITAT Mumbai

Stay on Income Tax Demand Denied After Instalment Request to AO

Redevelopment Receipts Can’t Be Taxed Twice: ITAT Mumbai

Matter Remanded as Stock & Sales Figures Mismatched During Demonetisation: ITAT Lucknow

ITAT Mumbai Quashed Section 68 Addition Due to Evidence of Inherited Jewellery

Tribunal Remand Becomes Infructuous Due to Expiry of Time Limit for Reassessment

Section 68 Demonetisation Deposit Addition Deleted Due to Genuine Cash Sales Evidence

Section 14A Disallowance Restricted as Interest-Free Funds Exceeded Investments

Section 14A Interest Disallowance Deleted Due to Availability of Interest-Free Funds
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.
