#section 143(3)
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Rate increase u/s. 115BBE from 30% to 60% effective only from 01.04.2017: Madras HC

Interest received from co-operative society/bank is deductible u/s. 80P(2)(d): ITAT Bangalore

Mere reporting in GST return doesn’t make amount taxable under Income Tax: ITAT Ahmedabad

Bogus purchase treatment in a year doesn’t make it bogus in all years: ITAT Kolkata

Non-compliance to Appellate Authority hearing notices due to inadvertence condoned: ITAT Kolkata

Grant-in-aid incurred wholly and exclusively for business is deductible: ITAT Delhi

Addition u/s 41(1) Upheld as Liability Ceased When Amount Written Off by Borrower

Additions on grounds not part of reasons recorded for reopening assessment is unsustainable

Reopening assessment u/s. 147 void-ab-initio as issue already dealt in original assessment

Non-granting of personal hearing even after specific request by assessee not justified

Interest received from co-operative bank deductible u/s. 80P: ITAT Ahmedabad

Addition set aside as active involvement in price manipulation of scrip not demonstrated

Belated appeal before CIT(A) dismissed without an opportunity of being heard not justified

Penalty u/s. 271(1)(c) without specifying limb of levy not sustainable: Delhi HC
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.
