#section 143(3)
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No Proof of Proxy Flat Allotments, Section 80IB Deduction Allowed: ITAT Ahmedabad

Section 194Q Disallowance Deleted as Transmission Charges Outside Purchase of Goods: ITAT Delhi

NFAC Reassessment Before Section 151A Notification Quashed: ITAT Kolkata

Section 80PA Deduction Disallowance Remanded for Fresh Adjudication: ITAT Pune

Section 143(1) Assessment Challenge Upheld as No Interference Warranted Under Section 153C: Delhi HC

Section 10(23C)(iiiad) Benefit Allowed as Turnover Fell Below ₹1 Crore: ITAT Amritsar

Section 54F Exemption on Actual Sale Consideration, Not Section 50C Value: ITAT Chennai

Section 143(2) Assessment Quashed for Notice Issued by Officer Without Jurisdiction: ITAT Delhi

Section 148 Reassessment Quashed as ₹50 Lakh Threshold Not Met for Same Transaction: ITAT Delhi

Section 68 Addition Deleted as Cash Deposits Explained from Books: ITAT Delhi

Wrong Mention of Section 69 Instead of 69A Does Not Invalidate Addition: ITAT Hyderabad

Section 69C Addition Deleted for Lack of Corroborative Evidence & Cross-Examination: ITAT Pune

State DISCOM Tariff, Not IEX Rates, to Benchmark Captive Power Transfers Under Section 80-IA: ITAT Delhi

ITAT Pune Allows Section 80P(2)(d) Deduction on Co-operative Bank Dividends
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.
