#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.

Depreciation on Intangible Highway Assets Allowed: ITAT Delhi

Mechanical Section 153D Approval Quashes Search Assessments: ITAT Delhi

Section 263 Cannot Expand Beyond Limited Scrutiny Scope: ITAT Delhi

No Double Tax on Cash Sales Recorded in Books: ITAT Delhi

Inter-Charity Donations is Valid Application of Income: ITAT Delhi

Failure to Furnish Details Not Final: ITAT Grants Fresh Opportunity

ITAT Hyderabad Dropped Penalties When Compliance Made Before Assessment Ends

₹3.49 Cr Cash Seizure Backed by Cash Book & Debtor Realisations: ITAT Deletes Sec 69A Addition

Final assessment order u/s. 143(3) beyond time prescribed u/s. 153 is time barred

DRP cannot approve conclusion of TPO without giving independent findings: Delhi HC

Quashes draft order & DRP’s directions as both erred in holding assessee eligible: Karnataka HC

Section 40(a)(ia) Addition Set Aside Due to Unverified Threshold Applicability

ITAT Bangalore Accepts assessee’s plea to exclude comparables failing turnover filter

Receipt for offshore supply of equipment, plants by foreign company not taxable in India: ITAT Delhi
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.
