#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.

DVO Report Prevails Over Seized Diary; ITAT Deletes Section 69A Additions

Section 263 Revision Partly Sustained for Unexamined Interest Capitalisation: ITAT Mumbai

Actuarial Deficit Fund Contributions Not Hit by Annual Ceilings: Calcutta HC

Flat Sale Gains Taxable as Capital Gains; Search Additions Deleted: ITAT Mumbai

Section 54 Relief Allowed for Two Flats Used as One Home: ITAT Mumbai

Section 54F Exemption Cannot Be Denied for Using Other Funds: ITAT Agra

Allotment Letter Can Qualify as Agreement for Section 56 Valuation: ITAT Mumbai

Software Product Company Not Comparable to Captive Service Provider: Karnataka HC

High Court Cannot Rework Comparables Like a TPO: Karnataka HC

Section 69A Addition Cannot Come as a Surprise in Final Assessment: Karnataka HC

Sponsor Publicity Does Not Convert Charitable Event Into Business: ITAT Mumbai

Senior Citizen’s Explained Cash Deposits Cannot Be Treated Unexplained: ITAT Ahmedabad

Same Cash Deposits Cannot Be Taxed in Firm and Proprietor: ITAT Surat

Section 153D Approval Cannot Be Presumed When Approval Letters Are Untraceable: ITAT Surat
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.
