#section 143(3)
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APMC Cess Does Not Prove Unaccounted Turnover: ITAT Mumbai

ITAT Remands Consultancy Fee Disallowance as Additional Evidence on Service Rendition Was Not Examined

ITAT Remands TP Adjustment Issue as RPT Filter Was Not Properly Verified

ITAT Kolkata Quashes Assessment Order as It Was Served After Limitation Deadline

Section 68 Dispute Remanded as Source of Unlisted Share Funds Remained Unverified

ITAT Delhi Allows Interest Deduction as Borrowed Funds Were Used for Business Purposes

ITAT Allows Section 35D & ESOP Claims, But Upholds Disallowance of Share Issue Expenses

SEC Whistleblower Award was held taxable: ITAT rejected claim of capital receipt and windfall gain

ITAT Allows Appeal Because Cross-Examination of Key Witnesses Was Denied

Reassessment Quashed as AO Relied on Borrowed Satisfaction from Investigation Wing

ITAT Quashes Reassessment as Assessment Was Framed by Officer Who Did Not Issue Section 148 Notice

ITAT Quashes Reassessment as Reopening Was Based on Mere Change of Opinion

ITAT Deletes Capital Gains Addition as Section 55A Amendment Applied Only From AY 2013-14

ITAT Allows Appeal as DVO Reference Was Invalid Under Pre-2012 Section 55A
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.
