#section 143(3)
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Duty Drawback Taxable on Receipt Basis & Mere Mismatch with CBEC Data Not Sufficient

ITAT Deletes PF/ESI Disallowance as Issue Was Debatable Under Section 143(1)

Interest on VAT is Compensatory, Not Penal – ITAT Allows Deduction

Self-Generated Trademark Before 2002 Not Taxable as Capital Gain Reason Cost of Acquisition Cannot Be Computed

Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis

ITAT Rebukes CIT(A) for Ignoring Tribunal Order, Directs Fresh Adjudication

Reopening of Assessment Upheld Due to Form 26AS Showing Undisclosed Contract Income

Bombay HC allowed Depreciation on Leased Assets as Business Use Requirement Satisfied

Section 68 Additions: Favourable Remand Report Shields Assessee

Reassessment After 4 Years Quashed as No Failure to Disclose Material Facts: Bombay HC

Wrong Section Claim Not Fatal: ITAT Remands Matter & Nullifies Penalty

Penalty U/s 270A Quashed: No Specific Charge of “Misreporting” = No Penalty

Assessment Set Aside Due to Need for Fresh Examination of Books & Fair Hearing: ITAT Delhi

Bombay HC Quashes Section 270A Penalty Due to Absence of Under-Reported Income
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.
