#section 143(3)
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ESOP Discount Is Allowable Business Expenditure Despite Pending SLP: ITAT Mumbai

Foreign Exchange Gain Is Operating Income as It Arises from Export of Services

Section 56(2)(viib) Addition Deleted as Shares Were Allotted to Existing Shareholders

No denial of scientific research deduction allowed for procedural delay when DSIR approval existed: ITAT deleted ₹2.07 Crore disallowance

Section 80-IB Deduction Denied as Housing Project Covered Less Than One Acre: ITAT Cochin

CPC Cannot Pass Section 143(1) Intimation After Section 143(2) Notice: ITAT Kolkata

Reassessment Quashed as Section 143(2) Notice Was Issued Without Jurisdiction: ITAT Kolkata

ITAT Allows Additional Depreciation on Dumpers as They Form Part of Plant & Machinery

Section 148 Notice quashed as Issuing Officer Had No Pecuniary Jurisdiction: ITAT Delhi

Reassessment Quashed as AO Failed to Decide Objections Before Assessment

ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure

Non-Disclosure of Tally Data and Forensic Report Violates Natural Justice: ITAT Kolkata

ITAT Remands TP Adjustment as AE Transaction ALP Was Computed Using Incorrect Entity-Level Method

Periodic dredging to maintain existing jetty was revenue expense, not capital outlay: ITAT granted ₹4.49 Crore Relief
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.
