#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.

HC Orders ITAT to Decide Tax Appeals on Merits Despite Locus Standi Issue

Penny Stock Business Loss Cannot Be Treated as Bogus LTCG/STCL: Revenue Appeal Dismissed for Low Tax Effect

ITAT Chennai Remands Case on Depreciation Claim for Goodwill Arising from Amalgamation

Interest on Enhanced Compensation for Acquired Exempt Agricultural Land Not Taxable

Reassessment Notice Invalid If PCIT Approval is Ritualistic & Mechanical: ITAT Delhi

High Interest Paid to Lenders a Commercial Decision, Not Ground for Section 263 Action

Demand raised on issue u/s. 143(1)(a) to be modified as claim allowed in scrutiny assessment

Assessment u/s. 153A quashed as no incriminating material found during search

Rs. 3.50 Cr Bogus Loan Addition: ITAT Delhi Quashes Reassessment Over Wrong PAN & Mechanical Approval

Diary Entries of Earlier Year Cannot Justify 153C Notice – ITAT Mumbai Quashes Assessment

Ad hoc Expense Disallowance & Alleged Inflated Vessel Valuation Deleted – ITAT Delhi

PCIT Cannot Revise AO’s Enquiry on CSR & 80G Deduction: ITAT Mumbai

ITAT Mumbai Quashes CIT(A) Remand Over Clerical Error, Orders TP Issue on Merits

Shipping & Inland Haulage Income Covered by Article 8 of India–UAE DTAA: ITAT Mumbai
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.
