#section 143(3)
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Procedural lapse in filing Form 26Q cannot justify a disallowance u/s 40(a)(ia)

ITAT Delhi Upholds External Development Charges Interest as Revenue Expense

Revision action u/s. 263 cannot be taken as AO has applied his mind

AO directed to verify members list for violation of sec. 18(1) of Karnataka Cooperative Societies (Amendment)Act 2014

Notice issued by non-jurisdictional AO was invalid rendered addition u/s 69A void ab Initio

Gifts from Sister & Father-in-Law Accepted: ITAT Deletes Addition

Revision u/s. 263 justified as AO accepted returned income without complete enquiry

Claim of concessional rate u/s. 115BAA to be reconsidered as Form 10-IC filed before 30.06.2022

ITAT Voids Assessment in Name of Non-Existent Company

ITAT upholds 90% disallowance of Unsubstantiated commission expenses

Consistency Applied: ITAT Restricts Disallowance on Travel Expenses to 25%

CIT(A) cannot dismiss appeal for non-prosecution without disposing on merits

Depreciation on business/commercial rights from manufacturing, supply and maintenance contract allowed

Addition towards bogus purchases without necessary verification from GST department restored back
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.
