#section 143(3)
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Addition u/s. 68 merely relying on retracted statement cannot be sustained

80P(2)(a)(i) deduction eligible on interest earned by co-operative society from deposits with co-operative banks

Reopening quashed as matter already considered during original assessment: ITAT Cuttack

Revision order u/s. 263 quashed as AO took plausible view after proper application of mind

No Section 68 Addition for Alleged Bogus LTCG Without AO’s Independent Verification

Annual Software Renewal Costs Not Capital in Nature: ITAT Ahmedabad

No disallowance u/s. 40(a)(ia) when tax on income already paid by deductee: ITAT Pune

Exemption u/s 54F was allowable even though balance payment of consideration for purchase of residential house was made by third-Party

No incidence of tax invokable without transfer: Delhi HC

Date of original assessment order considered for limitation period for revisionary proceeding u/s. 263

Non-granting seven days for furnishing reply is violative of SOP hence notice quashed

Penalty Under 271(1)(c) Fails as Reopening Found Invalid: Madras HC

Penalty for Wrong Income Claim Set Aside Due to Reliance on Audit Report

CIT(A) Order on ICDS Addition Without Document Check Set Aside by ITAT
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.
