#section 143(3)
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Section 2(22)(e) Deemed Dividend Addition Limited to Shareholders

In absence of acquired or purchased goodwill, claims for depreciation untenable

Interest u/s. 244A to be calculated by adjusting refund amount towards interest and balance towards tax

Investment beyond six months in NABARD Bonds cannot be considered for claiming exemption u/s. 54EC

Reassessment merely because AO didn’t carried independent enquiries of confirmation from creditors unsustainable

Transfer pricing adjustment unjustified as Specified Domestic Transaction cannot be referred to TPO after 01.04.2017

Compensation to real estate developer for closure of agreement allowable as revenue expenditure

Section 50C Addition Cannot be Made by CPC Under Section 143(1)

ITAT upholds deletion of cash found at directors premises belonging to Company

AO not entitled to commence proceedings for reassessment based on change of opinion

Initiation of proceedings against person other than searched person u/s 148 instead of 153C unsustainable

Section 14A r.w.r. 8D: Disallowance cannot exceed exempted income

Levy of interest u/s. 115P for short payment of DDT not being part of order u/s. 143(3) cannot be revised u/s. 263

Arbitration award pursuant to family arrangement is not chargeable to tax
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.
