#section 143(3)
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ITAT Orders De Novo Adjudication on Taxability of Concessional Sugar Distributed by Co-operative Sugar Factory

Section 80P Deduction Cannot Be Withdrawn Through Section 154: ITAT Says Debatable Issues Are Beyond Rectification Powers

Bangalore ITAT Slams Flip-Flop by AO; Grants Full 80P Deduction Including Bank Interest to Credit Co-operative Society

ITAT Quashes Reassessment as Section 148 Notice Was Based on Incorrect Facts & Figures

ITAT Quashes Section 263 Revision Because PCIT Raised New Issues Beyond SCN

ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148

Appeal Dismissed as Section 143(1) Intimation Merged With Subsequent Scrutiny Assessment

Reassessment Notice Upheld as Information on Shell Companies Constituted Tangible Material

Delhi HC Allows Reassessment as DRI Information on Alleged Bogus Purchases Constituted Tangible Material

Genuine Educational Activities Prevail Over Alleged Irregularities: Delhi ITAT Restores Trust Registration

Full Leave Encashment Exemption Allowed as Revised ₹25 Lakh Limit Covered Claim

ITAT Deletes TDS Disallowance as Corresponding Income Was Settled Under VSVS

No Section 68 Addition on Income Already Offered u/s 44AD: Delhi ITAT

Once Sales Are Accepted, Entire Cash Deposits Cannot Be Taxed Again: Delhi ITAT
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.
