#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Unjustified Adjustment Attempts Cannot Deny Interest on Refund

80P Deduction on Nominal Members Reopened: Co-op Society Gets Fresh Chance

Creditor Confirmed in Both Books: Section 68 Addition Reopened for Verification

Penalty Cannot Stand When Quantum Issue Is Pending Before HC: ITAT Hyderabad

Section 263 Order Quashed for Notice Issued to Non-Existent Entity

ITAT Ahmedabad Quashed Reassessment for Opinion Change on TDS Reconciliation

Second Reopening Set Aside Due to Time-Barred Section 148 Proceedings

Branch Office as PE Allowed Full Cost Deduction Under DTAA

Section 36(1)(iii) Disallowance Deleted Where Funds Were Sufficient

Deemed Dividend Deleted as Transactions Were Business Dealings

Interest Income Addition Sent Back for Verification by ITAT

Additions Restricted Due to Partial Reconciliation and Netting of Income

Section 41(1) Addition Not Automatic on Creditor’s Write-Off

Section 54F Disallowance Invalid When Not Part of Reopening Reasons
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.
