#section 143(3)
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Tax not leviable on LTCG earned by Mauritius company on sale of share: ITAT Delhi

Inclusion of Bank & Bank Guarantee Charges for Disallowance u/s 14A Unjustified: ITAT Delhi

Section 23 of Central Act exempts Advocates Welfare Fund from income tax: ITAT Chennai

Penalty u/s 271B confirmed as sufficient cause not shown for non-furnishing of audit report: ITAT Chennai

Mere statement of third-party not sufficient for addition of on-money sale: ITAT Chennai

Cash sales not proved to be bogus hence addition u/s. 69A unjustified: ITAT Delhi

Invocation of section 28(iv) unjustifiable when shares are held as investment: ITAT Delhi

Gain on property kept for investment purpose taxable only under capital gain: Kerala HC

ITAT grants relief for 500 gms of jewellery related to married daughter

Guarantee fee to AE resulted into reduced interest rate hence TP adjustment unjustified: ITAT Ahmedabad

Additional grounds raised in appeal needs adjudication by lower authority: ITAT Chennai

Reassessment order not communicated within time prescribed u/s 153(2) quashed: Manipur HC

Depreciation on road construction admissible since BOT project given rise to an intangible asset: ITAT Delhi

Date of receipt of seized documents relevant for reckoning block period of six AYs u/s. 153C: ITAT Delhi
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.
