#section 143(3)
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ITAT Mumbai Upholds Goodwill Depreciation & Section 80G CSR Deduction

Calcutta HC Restricts Income Tax Recovery Beyond 20% as Appeal Before CIT(A) Was Pending

PF/ESI Deduction Denied as Employees’ Contribution Was Deposited After Statutory Due Date

Mere Client Code Modification Allegation Did Not Justify Taxing Entire Commodity Purchases

ITAT Delhi Quashes Assessment as It Was Passed on Non-Existent Company

Revenue Cannot Question Commercial Decision to Raise Funds Without Evidence: ITAT Delhi

Delay of 252 Days Condoned as CIT(A) Failed to Consider Delay Condonation Application

TPO Cannot Value Management Fees at Nil Without Rejecting Evidence of Services Rendered

ITAT Quashes Assessment as ITO Lacked Pecuniary Jurisdiction Under CBDT Instruction

Filing ITR Is Not a Retraction of Section 132(4) Statement: Karnataka HC

ITAT Admits Additional Evidence as Delay Was Due to Accountant’s Son’s Medical Emergency

Bangalore ITAT Allows Mine Development Expenditure as Revenue Expense; Deletes Double Addition

ITAT Deletes Demonetisation Addition; Cash Redeposit from Earlier Property Sale Accepted

FAQs on Assessments under Income-tax Law
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.
