#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.

Co-op 80P Deduction on Bank Interest Remanded to CIT(A) by ITAT

ITAT Deletes Penalty for Incorrect Deduction Claimed by Mistake

Finance Lease Principal is Capital Recovery – Not Taxable Income: ITAT Mumbai

Addition towards bogus LTCG not sustained as genuineness of transaction proved

No Capital Gains on Mere Joint Development Agreement Without Possession: ITAT Hyderabad

ITAT Rejects Arbitrary Transfer Pricing Adjustments on Management Services

Addition due to stock discrepancy based on distorted figures cannot be sustained

ITAT Mumbai Remands ₹5.9 Crore Profit Addition Case, Orders ₹25,000 Cost Payment

General Modus Operandi Insufficient – Labour Expenses & Unsecured Loans Held Genuine

Voluntarily disclosed income in return cannot be taxed under section 115BBE

Pre-Production FD Interest Not Taxable: ITAT Deletes ₹14.45 Lakh Addition

Receipt for sale of copyrighted IFE video/audio content, not royalty: ITAT Delhi

ITAT Cochin Allows Section 54F Deduction for Essential Plumbing, Excludes Luxury Interiors

Copyrighted Article vs Copyright – Subscription Fees Not Taxable as Royalty: ITAT Delhi
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.
