#section 143(3)
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Defective Section 274 Notices Invalidate Section 271AAB Penalty: ITAT Delhi

No Section 271AAB Penalty for Unspecified Statutory Charge: ITAT Chennai

Cooperative Bank Interest of Rs. 1.64 Crore Eligible for Section 80P(2)(d) Deduction: ITAT Pune

ITAT Mumbai Deletes Penalty on Income Tax Refund Interest Taxed Subsequently

Fresh Section 143(2) Notice After Revised Return Mandatory: ITAT Mumbai

Gujarat High Court Upholds 6% Addition on Bogus Diamond Purchases

ITAT Delhi Quashes Section 153A FCCD Interest Addition for aabsence of Incriminating Material

ITAT Panaji Allows Section 80P Deduction on Union Bank Business Deposits

DCIT Assessment Without Pecuniary Jurisdiction Quashed by ITAT Kolkata

ITAT Mumbai Deletes On-Money Additions Based on Loose Papers

NFAC Assessment Before Section 151A Scheme Quashed: ITAT Kolkata

Section 153C Invalid Where Seized Material Reached AO After April 2021: ITAT Delhi

Supreme Court Rules Electricity Cost Subsidy Is Taxable Revenue Receipt

Three Issues, Three Outcomes: Ahmedabad ITAT on 80-IA, 14A and CSR Donation
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.
