#section 143(3)
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ITAT Partly Allows Appeal on Section 36(1)(va) Expenses

No 143(2) Needed in Search Cases; NP Rate Recast & Loan Issue Partly Restored

Tax Appeal Allowed After Misinterpretation of Filing Deadline

Set-Aside Assessment Cannot Trigger Penalty on Accepted Income

Revenue Appeal Dismissed: Cooperative Bank Income Deductible Under 80P(2)(d)

CIT(A) Cannot Dismiss Appeal for Non Prosecution – Matter Remanded for Fresh Adjudication

Addition Deleted for Lack of Benchmarking: ITAT Rejects Arbitrary TP Adjustments

Tax Penalty Cancelled After Tribunal Accepts Declared Income

Entire TDS credit on maturity of bond allowed as interest income offered to tax on accrual basis

Cancellation of registration u/s. 12AA without satisfying conditions u/s. 12AB(4)(ii) not justifiable

Penalty Under Section 271F Deleted as Income Tax Return Filed Within Time

Single blanket approval under Section 153D for multiple years is invalid: ITAT Delhi

No Penalty for Genuine Oversight in Foreign Asset Disclosure: ITAT Chandigarh

Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
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.
