#section 143(3)
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ITO Lacking Pecuniary Jurisdiction Cannot Frame Reassessment: ITAT Kolkata

Mere Partner’s Unpaid Interest & Remuneration Cannot Justify Reopening: Gujarat HC

Section 13 Violations Cannot Bar 12AB Renewal at Registration Stage: ITAT Delhi

Management Fee TP Adjustment Cannot Be Made Without Justifying CUP Over TNMM: ITAT Mumbai

Rule 8D 1% Amendment Not Retrospective; Section 10(38) Loss Carry Forward Denied: ITAT Pune

Section 14A Disallowance Requires AO Satisfaction Before Applying Rule 8D: ITAT Hyderabad

Section 263 Revision Valid for Partial Bogus Purchase Addition: ITAT Delhi

Bank’s Failure to Update PAN Cannot Justify Section 69A Addition: ITAT Agra

ITAT Nagpur Upholds Section 69A Addition on Unsubstantiated Demonetisation Cash Deposits

30% Ad Hoc Purchase Disallowance Without Evidence Deleted by ITAT Agra

AO Must Dispose Reopening Objections Before Reassessment: ITAT Mumbai

Export Quota Premium Deduction Denied; Section 263 Revision Upheld: SC

Capital Gains JDA Dispute Governed by C.S. Atwal: Punjab & Haryana HC

Assessment Under Sections 143(3) and 263 Cannot Survive Quashed Revision Order: Bombay HC
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.
