#section 143(3)
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Interest on advance given to NPA entity cannot be brought to tax as income really not accrued

Addition towards bogus capital gain sustained as price rise in share artificially manipulated

No disallowance u/s. 14A as sufficient interest free funds available: ITAT Mumbai

Best judgement assessment without hearing opportunity is not sustainable: Matter remanded

Revision u/s. 263 not justified as plausible view taken by AO: ITAT Mumbai

Only Investments Yielding Exempt Income has to be Considered for Rule 8D: ITAT Delhi

Advocate’s mistaken advice: ITAT Remands Penalty Case & Condones Delay

Mistake by counsel: ITAT condoned delay on Precedent in Penalty Case

Software expense not giving enduring benefit is revenue in nature: ITAT Delhi

Mere Lack of GST registration of payees insufficient to disallow business expenses

ITAT Nagpur Partially Upholds Capital Gain Deduction for Property Renovation

ITAT directs CIT(A) to issue speaking order instead of dismissing on technical grounds

ITAT Remands Section 80P Denial for Co-op Society Over ITR Delay

Delay in filing Form 10-IC not condoned as option of lower taxation u/s. 115BAA not selected in return
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.
