#section 143(3)
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Section 148 Notice Quashed as Change of Opinion; Section 68 Fails on Merits

Unexplained Partner Capital Cannot Be Added to Firm’s Income: ITAT Hyderabad

ITAT Invalidates Consolidated Section 153D Approval for 28 Assessees

Land qualifies as agricultural land or not needs more verification: Matter remanded

Tribunal Declares Revenue’s Appeal Infructuous as Section 263 Order Fails

Consistent Past Relief Continues: Mumbai ITAT Again Upholds ESOP Expense as Revenue u/s 37(1)

Capital Gains Deleted as No Transfer Occurred Without Possession and Full Payment

Addition Deleted Because Startup Submitted Evidence After AO’s Procedural Lapses

Exemption Under Section 54F Allowed for Multiple Flats by Madras HC

Section 80HHC Granted as Exporters Below ₹10 Crore Must Be Treated Same as Large Exporters

No Section 270A Penalty When Cess Claim Made in Good Faith and Withdrawn Post-Amendment

Turnover Understatement Without Books Rejection Still Allows Estimation

ITAT Upholds Cash Basis Accounting for Duty Drawback Against AO Addition

Interest Income Deduction Denial Reviewed: Section 263 Jurisdiction in Cooperative Societies
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.
