#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.

Disallowance u/s. 14A cannot exceed amount of exempt income earned during the year

Income Tax Assessment Upheld Because Amalgamation Was Not Informed to Tax Officer

Denial of Cross-Examination Vitiates Assessment Based on Third-Party Statements: Gujarat HC

Entire Purchase Can’t Be Added as Bogus When Sales Are Accepted: ITAT Mumbai

Section 271D Penalty Quashed Because Transaction Was Accepted as Genuine

Disallowance of claim doesn’t amount to furnishing of inaccurate particulars, hence no penalty u/s. 271(1)(c)

Section 80JJAA Deduction Cannot Be Fully Denied for Partial 240-Day Non-Compliance

Capital Gains Taxable Despite Gram Panchayat Certificate When Land Is Within 8 km of Municipality

Reassessment Quashed as Deduction Under Section 80P(2)(d) Was Legally Allowable

Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case

Closing Stock Revalued Without Adjusting Opening Stock Held Unsustainable

Notice Under Section 148 Invalid When Tax Issue Is Concluded in Earlier Years: ITAT Delhi

Section 220(2) Interest Invalid Without Section 156 Demand Notice: ITAT Mumbai

Fresh Documents at Appeal Stage Led to Remand Under Rule 46A
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.
