#section 143(3)
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Contribution to Compensatory Afforestation Fund is revenue expenditure: Bombay HC

ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments

ITAT allows Section 80P(2)(i) deduction on income from credit facilities for non-agricultural purposes to members

ITAT Delhi Allows Bad Debts Claimed by Oriental Bank of Commerce

ITAT Delhi Allows Capital Gain Deduction for Additional Land Acquisition Costs

ITAT allows deduction of interest paid on Perpetual Non-Convertible Debentures (PNCD)

Department to Comply with ITAT’s Order once Aware, within Stipulated Time

One assessment order per assessee per assessment year should prevail unless annulled or set aside

PCIT cannot assume revisional jurisdiction on debatable issue of Tax on Interest under land Acquisition Act

Stay on Income Tax Recovery can be granted if 20% Tax Already been paid: Kerala HC

Assessment void if section 143(2) jurisdictional notice was issued beyond prescribed time limit

ITAT Upholds PCIT’s Decision on Erroneous Assessment Orders and Inadequate Inquiries in Tax Evasion Case

Expenses Cannot Be Disallowed Without Assessee’s Claim in the Relevant Year

HC should not scrutinize an order of ITSC as an appellate court: Bombay 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.
