#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.

Deposit of cash sales in bank cannot be treated as deposit out of undisclosed income

Section 56(2)(viib) Not Applicable to Non-Resident Share Premium: ITAT Delhi

Section 80IC deduction cannot be disallowed arbitrarily in subsequent years

Section 115BBE needs Relook: Know Misuse, Consequences & Judicial Precedents

ITAT allows interest on loan against rented property as Income was charged to tax

No section 271C penalty for TDS Non-Deduction if Form 15G & 15H submitted

Delhi HC Sets aside Reassessment Order for non-consideration of reply

Cost imposed on assessee due to non-cooperation before lower tax authorities

Shares held as investment taxable under capital gain irrespective of controlling interest

Matter already considered and decided by CIT(A) cannot be re-considered in revision proceeding

Section 115BBE doesn’t apply on excess stock found during search

Disaster recovery playout services and up-linking services are not in nature of FTS under India-Singapore DTAA

TPO order passed beyond time limit prescribed u/s 92CA(3) is barred by limitation

ITAT: Interest on Loan for Repayment Deductible from House Property Income
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.
