#section 143(3)
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Donation for Scientific Research Auditorium Deductible Even if Capital in Nature: ITAT Hyderabad

Waiver of loan amount cannot be brought to tax u/s. 41(1): ITAT Chennai

Adhoc disallowance of expense without contrary material not justifiable: ITAT Delhi

Reassessment set aside as objections not dealt in accordance with GKN Driveshafts principle

STCL on which STT paid can be set off against STCG on which STT not paid

Bogus LTCG Addition Set Aside Due to Lack of Tangible Evidence: ITAT Ahmedabad

Trust Renting Dharamshala on Cost Basis Not a Commercial Activity: Chhattisgarh HC

LTCG on Penny Stock: ITAT Delhi quashes Reassessment for Vague Reasons & Lack of Nexus

Gujarat HC Quashes Reopening Beyond Four Years for Lack of Non-Disclosure & Borrowed Satisfaction

Reconciliation mut Before Denying TDS for Discrepancy Between 26AS & Return Receipts

No Evidence of Cash Received Back for Purchases: HC Dismisses Revenue Appeal

Section 43B not attracted in respect of electricity duty: ITAT Delhi

Revision u/s. 263 quashed as assessment order not erroneous & prejudicial to revenue interest

Section 54F exemption granted for different floors of single residential house
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.
