#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.

Documented LTCG on Listed Shares Not ‘Undisclosed Income’ for 271AAB Penalty

Section 271AAB Penalty Not Leviable on Fully Recorded, Documented LTCG

Delay Condoned as Notices Sent to Wrong Email; Assessment & Penalty Matters Remanded

Cash Deposits During Demonetisation Accepted as Genuine Cash Sales; Double Addition Deleted

ITAT Mumbai Upheld MAT Liability Despite Prior SICA Status Due to Positive Net Worth

ITAT Allows Civil, Plumbing & Electrical Costs as Acquisition Cost; Disallows Unrelated Travel Expenses

Quashed Reassessment: Borrowed Info & Sec 151 Approval Invalid

Notional Claims Against CPRPL Cannot Substitute Real Accrual for Tax

Orissa HC Rejects Faceless SOP Breach Claim, Directs Taxpayer to Use Statutory Appeal Route

Section 263 Order Quashed for Wrongly Alleging Lack of Enquiry – What ITAT Clarified

Post-2002 Sec.17(3) Amendment Covers All Termination Payments

CIT(A)’s Deletion of Rs. 25.24 Cr u/s 68 Upheld as AO Accepts Cash Sales in Remand Report

Tribunal Upholds CIT(A) Deletion of Bogus Loan & Share Capital Additions

Mechanical 153D Approval & No Incriminating Material – Delhi ITAT Quashes Entire 153A Assessments
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.
