#section 143(3)
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Erroneous Assessment Ignoring SC Judgment Cannot Be Trivialized: Kerala HC

ITAT Pune Sends Capital Gains Assessment Back to AO in Development Agreement Dispute

Interest Income from Co-op Banks Qualifies for Section 80P(2)(d) Deduction: ITAT Pune

Co-op Society can claim Section 80P Deduction on Interest from Co-op Bank: ITAT Ahmedabad

CBDT Instruction No. 03/2017 followed by partly allowing cash deposit during demonization

Tax Audit Provisions Inapplicable to Fictional Income Under Sections 68 to 69D

Discount on issue of ESOP allowed as deduction: ITAT Delhi

PCIT cannot exercise revisionary power u/s. 263 to restore issue for verification purpose: ITAT Ahmedabad

Exemption u/s. 10(23C)(vi) denied as hostel fees charged is significantly high: ITAT Ahmedabad

Madras HC directed to challenge assessment and rectification order before CIT(A)

Presumptive taxation u/s. 44AD applicable to nursing home since not classified as profession

Provisioning for Asset Reconstruction Cost justified as AS 29 prescriptions qualified

Reassessment u/s. 148 is invalid if based on borrowed satisfaction: ITAT Hyderabad

Section 80P(2)(d) Deduction allowed on Coop Bank Interest to Coop. Credit Society
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.
