#section 143(3)
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Passing of assessment order without DIN is invalid: ITAT Hyderabad

Revision u/s 263 upheld as AO failed to make necessary enquiries: ITAT Pune

Investments yielding exempt income to be considered while computing disallowance u/s. 14A

CIT(A) cannot convert 271AAB into 271(1)(c)- Penalty on 153A Surrender Invalid

ITAT Quashes Reassessment: Notice Dated in March but Served in April Held Invalid

Section 54F Deduction Allowed if net consideration Utilised by Due Date u/s 139(4)

Addition towards interest on cash loans directed to be deleted

TDS u/s. 194J not deductible on payment of Franchise Expense by liquor company

Interest admissible in case of refund under Direct Tax Vivad Se Vishwas Act

Cash deposit during demonetization not added u/s. 68 as source duly explained

Assessment u/s. 153C vitiated due to absence of proper and valid recording of satisfaction

Calcutta HC Dismisses Revenue Appeal on Section 68 Share Capital Addition

Allowability of use of Extrapolated Data for comparables inspite of having different year-end in ITeS transfer pricing dispute

Proceedings u/s. 144C has to be concluded within limitation prescribed u/s. 153(3)
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.
