#section 143(3)
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Goodwill Arising on Slump Sale Eligible for Depreciation: ITAT Bangalore

Section 68 Addition on Loans From Wife and Company Deleted: Delhi ITAT

Mumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts

Mumbai ITAT Deletes Section 69A Addition for Recorded Jewellery Sales During Demonetisation

REIT Not Eligible for Deduction u/s 35D on IPO & Listing Expenses: Bangalore ITAT

Pune ITAT Quashes Reassessment for No Section 143(2) Notice After Section 148 Return

Assessment on Non-Existent LLP & Goodwill Depreciation Allowed: ITAT Ahmedabad

Pune ITAT Deletes Section 271(1)(c) Penalty for VSI Contribution & Section 244A Interest

Section 43CA Inapplicable to AY 2013-14; Reopening Quashed: Bombay HC

Section 250(6) Mandates Speaking Appellate Orders After Adequate Hearing: ITAT Jaipur

Section 250(6) Requires Reasoned Appellate Order After Effective Hearing: ITAT Jaipur

Interest on Borrowed Funds Deductible U/s. 48 Before FA 2023 Amendment: ITAT Mumbai

Investor Cannot Be Denied Section 10(35) Exemption for Mutual Fund Violations: Pune ITAT

Holding Company’s Share Issue Cannot Secure Section 72A(4) Demerger Benefit: ITAT Mumbai
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.
