#section 143(3)
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ITAT Allows Section 54F Deduction as Demolished Property Was Not Habitable

SARFAESI Trust Income Taxable in Hands of SR Holders as Trust Was Revocable: ITAT Mumbai

ITAT Deletes Section 50C Addition as Stamp Value Difference Was Within 5% Safe Harbour

Filing of Form 10-IE for New Tax Regime Is Directory, Not Mandatory: ITAT Ahmedabad

Section 271(1)(c) Penalty Quashed as Wrong Claim Alone Is Not Concealment: ITAT Rajkot

ITAT Mumbai Allows Section 11 Exemption as Rental Income Was From Trust Property

Income Tax Assessment Against Amalgamated Entity Invalid as Company Ceased to Exist

Gujarat HC Quashes Section 263 Notice as AO’s DVO-Based Valuation Was Plausible

Foreign Tax Credit Cannot Be Denied Merely for Late Filing of Form 67: ITAT Delhi

ITAT Deletes Section 271D Penalty Due to Absence of Assessment Proceedings

ITAT Deletes Demonetisation Cash Deposit Addition as Withdrawals Exceeded Deposits

No Addition, No Under-Reporting: ITAT Deletes Section 270A Penalty When Income Returned u/s 148 Was Fully Accepted

Section 271C Penalty Deleted as Proceedings Were Barred by Section 275(1)(c) Limitation

Section 263 Revision Invalid as AO Already Examined Accumulated Fund Utilization: Bombay HC
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.
