#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.

Re-assessment merely based on Client Code Modification is invalid: ITAT Ahmedabad

Reassessment After 4 Years on Existing Facts is Invalid: ITAT Mumbai

Interest on Income Tax Refund is Taxable, Rectification Plea Rejected

Section 143(1) Additions Can’t Survive If Not Upheld in Section 143(3) Order

ITAT Cuttack Upholds 270A Penalty as assessee failed to file 270AA immunity Form

ITAT Cochin Allows 80P Deduction to Co-op Society based on SC Judgment

Addition u/s. 153A not sustained in absence of incriminating material found during search

Deduction u/s. 80P(2) admissible to Regional Rural Banks: ITAT Chennai

No Fresh Assessment if Section 263 Order Quashed: ITAT Ahmedabad Rejects Rs. 7.87 Cr Addition

Investment by Husband Can’t Be Taxed in Wife’s Hands – Addition for Joint Property Deleted

Domain registration & web hosting not taxable as royalty under India-UAE DTAA

Reopening Based on Suspicious Transaction Report Invalid Without Corroboration: Calcutta HC

Reimbursement of CAM Charges from Tenant Not Taxable as Rental Income

ITAT Ranchi Deletes Section 270A Penalty for Inadvertent CSR Expense Claim
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.
