#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
No Section 36(1)(iii) Disallowance of Interest Based on Incorrect AO Assumption of Interest-Bearing Funds use for CWIP
Income Tax
Income Tax
Interest Earned by Cottage society Attributable to Business: Section 80P(2)(a)(ii) deduction Allowed
Income Tax
Income Tax
Appeal dismissed by CIT(A) as time barred unjustified as appeal in physical form filed in time: ITAT Jaipur
Income Tax
Income Tax
Hospital claiming advertisement expense is disallowed as violating Indian Medical Council Act
Income Tax
Income Tax
Section 57 Deduction Allowable for Interest Expense Incurred to Earn Income from Other Sources: ITAT Raipur
Income Tax
Income Tax
Consolidated Imposition of Sections 271D & 271E Penalty Unjustified: ITAT Cochin
Income Tax
Income Tax
Initiation of Section 153C Proceedings Beyond Six Years Impermissible: ITAT Ahmedabad
Income Tax
Income Tax
Exemption u/s 10(23C)(iv) could not be rejected if net surplus was less than 20% of Total Receipts under second proviso to sec 2(15)
Income Tax
Income Tax
Investment by firm allowable as deduction u/s. 54G to partner as per his partnership share: ITAT Rajkot
Income Tax
Income Tax
Notice initiating fresh assessment set aside as issued beyond prescribed time limit: Delhi HC
Income Tax
Income Tax
Revision proceedings u/s. 263 cannot be invoked without giving reasons for setting aside assessment order
Income Tax
Income Tax
Penalty u/s. 271(1)(c) not leviable for voluntary surrender of income in good faith: ITAT Hyderabad
Income Tax
Income Tax
DDT cannot be demanded from recipient of interest income: Delhi HC
Income Tax
Income Tax
Addition towards unexplained cash credit u/s. 68 unwarranted as already declared and taxed as sales: ITAT Ahmedabad
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.
