#section 143(3)
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ITAT Kolkata Upholds 30% Depreciation on Moulds Used by Vendors

ITAT Allows ₹64.72 Cr Abandoned Project Loss Claim as Revenue Expense

Share Value Difference on Exchange for NPO Interest Not Taxable as Perquisite

ITAT Sets Aside Order, Remands ₹7.28 Crore Additions for Fresh AO Review

ITAT Reduces Vadilal Section 14A Disallowance to Rs. 30,000

Change of opinion cannot be basis for reassessment proceedings u/s. 148: Madras HC

Protection against clutches of 69A not available by mere disclosing and paying tax

Adoption of Percentage Completion Method not justified as Project Completion Method accepted in earlier years

Statutory & extra-ordinary remedy cannot be pursued simultaneously: Calcutta HC

10% Section 56(2)(x) Tolerance Limit for Property Valuation Retrospective: ITAT Mumbai

Sale Below Stamp Duty Value Justified by Title Dispute & 5% Variation: ITAT Deletes Addition

Revision u/s. 263 quashed as AO conducted detailed enquiry and took legally permissible view

Writ against self-explanatory notice issued u/s. 263 not maintainable

Only Profit on Unaccounted Sales Taxable; 12% NPR Upheld: ITAT Ahmedabad
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.
