#section 143(3)
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Entire ALV Cannot Be Assessed on Partially Let Out Property: ITAT Delhi

Notice u/s 143(2) Not in Prescribed Format Held Invalid and Void Ab Initio: ITAT Kolkata

Documented Share Capital Transactions Valid Despite Non-Appearance of Subscribers – ITAT Deletes Rs.7.11 Cr Addition

15% Deduction under Section 11(1)(a) Applies to Gross Receipts, Not Surplus: ITAT Pune

Ex-Parte Reassessment Quashed: HC Grants Fresh Chance for Bona Fide Omission

Delay in filing Form No. 10 condoned as likely to cause genuine hardship

Ex Parte Assessment Quashed: HC Grants Fresh Opportunity Due to Bona Fide Non-Appearance

ITAT Deletes Rs.31 Cr Addition: No Fresh Material to Disprove Genuine Investments

No Error, No Prejudice – AO’s ICDS Verification Upheld- ITAT Quashes 263 Action

AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh

Cost-to-cost reimbursements for IT support services not FIS under India-US DTAA

Faceless Assessment Notice Challenge Dismissed as Alternate Remedy Available

Business Loss of ₹7.66 Cr from NSEL Suspension was allowable as bad debt u/s 36(1)(vii)

Entire Purchase Can’t Be Disallowed as Bogus When Sales Are Accepted: ITAT Chennai
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.
