#section 143(3)
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Reassessment without due application of mind by AO was invalid

No Section 194H TDS deductible on Trade Discount Retained by Ad Agencies

Co-op Societies Eligible for Section 80P Deduction on Interest from Co-op Banks

ITAT Delhi dismisses reopening as same was based on change of opinion

Addition u/s 68 unsustainable as documentary evidences furnished not proved to be defective

ITAT Upholds Addition on LTCG Under Section 50C for Unregistered Deeds

ITAT deletes Section 40A(2)(a) interest disallowance for failure to compare with FMV

Property renovation expenses can’t be disallowed for missing details in bill

Books & Vouchers not Required in 44AD Return; ITAT deletes Section 69A Addition

ITAT Directs Rehearing due to Notice Sent to Wrong Address

Payment to Retiring Partner is Capital Expenditure: ITAT

Non-Consideration of Investor Identity & Creditworthiness Evidences: Addition deleted

CUP Method Rejection Unwarranted for Uniform Hourly Charges to AEs & Third Parties

Section 40(a)(ia) Inapplicable to TDS Non-Deduction on Pre-AY 2015-16 Salary
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.
