#section 143(3)
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Revision Under Section 263 Validity Questioned Due to Incomplete Inquiry before Calcutta HC

Section 115BAA Benefit Cannot Be Denied for Procedural Lapse – Form 10IC Filed Later Valid, Matter Restored

ITAT Raipur Quashed ₹17 Crore Addition as AO Misread Facts on Bad Debt Deduction

Sec 56(2)(vii)(b) Addition on Stamp Duty Value – Ignoring Co-ownership DVO Request, ITAT Remands

Concessional Tax Rate Allowed Despite Delay in Form 10-IC Filing as Procedural Lapse

ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions

ITAT Delhi Sets Aside Assessment as Faceless Jurisdiction Was Assumed Prematurely

Section 80C Deduction & HRA Exemption Rejected as Assessee Failed to Produce Evidence

Inadvertent Error in Partnership Deed on Remuneration Limits Cannot Justify Disallowance: ITAT Mumbai

ITAT Deletes AMC Income Addition as Section 43CB Mandates Straight-Line Revenue Recognition

Income Tax Demand Invalid as Original Assessment Had Nil Liability & No Reopening Was Initiated

Section 56(2)(x) Addition Set Aside as AO Failed to Refer Property Valuation to DVO: ITAT Mumbai

Section 10(23C)(iiiad) Exemption Allowed as Corpus Donations Not Part of Annual Receipts

Reassessment Invalid as Section 35(2AB) Deduction Issue Was Already Examined in Original Scrutiny
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.
