#section 143(3)
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Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi

Prepaid finance charges should be allowed in the year of payment instead of over Loan period

No re-assessment by AO u/s 147 in case of unprocessed original return

Routine support services not taxable as Fees for Technical Services in terms of India-UK DTAA: ITAT Delhi

Delay in filing quantum appeal and penalty appeal condoned on demonstrating sufficient cause

Decision favourable to assessee will prevail in case of two contrary decision by non-jurisdictional HC

Addition u/s 68 was deleted as no incriminating material found during search for Unabated AY

Reimbursement on account of secondment of employees cannot be treated as FTS: ITAT Delhi

Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income: ITAT Ahmedabad

Addition towards interest income on fixed deposits eligible to set off against maintenance expense

Limitation period u/s. 263 would be from date of original assessment order as reassessment order is distinct

Section 69A not invocable as Cash Deposit Sources duly maintained: ITAT Ahmedabad

Addition U/S 68 for Unexplained Cash Credit Unjustified as Sale of Shares Reflected in P&L

Shares held for exactly 12 months treated as long term as date of transfer included in holding period: ITAT Mumbai
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.
