#section 143(3)
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Demonetisation Cash Deposit Genuine: AO Cannot Reject Accepted Petrol Pump Sales

Failure to Follow Rule 46A Procedure Leads to Remand: Tribunal Allows Appeal for Statistical Purposes

Delay of 563 Days in Appeal Condoned Due to Change in Management: ITAT Delhi

Payments under Regional Service Agreement Not Royalty – ITAT Mumbai Rules in Favour of BCD Travel (Singapore)

Section 14A Amendment in 2022 Prospective – No Disallowance if No Exempt Income: ITAT Kolkata

Reassessment notice Against Non-Existent Entity After Amalgamation is invalid

ITAT Accepts Consultant’s Advice & relocation as Reasonable Cause for Delay in Appeal

Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions

Software & Consultancy Expenses Held Revenue & PF Delay Due to Sunday Accepted as Valid: ITAT Ahmedabad

Reassessment invalid as based on ‘reasons to suspect’ rather than ‘reason to believe’

Software Cost Cross-Charge Not FIS/Royalty – ITAT Delhi Follows Earlier Year in SNC Lavalin Case

Penalty u/s. 221(1) leviable for non-payment of self-assessment tax

Section 56(2)(vii)(b) Addition Remanded – ITAT Pune Orders Fresh Assessment on Stock-in-Trade Claim

Suppressed Receipts Addition Deleted: ITAT Accepts Reversal of Income as Irrecoverable Bad Debt
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.
