#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.

ITAT Upholds PCIT’s Directive on Loan Interest and Section 14A disallowance

Mere change of opinion: Bombay HC Quashes Tax Section 148 Reopening notice

Income of GoDaddy.com from domain name registration and non-domain service not taxable in India

Delay of more than 5 years in filing of appeal condoned as genuine reason shown

Net profit to be assessed on past history in absence of any comparable cases

Entire expense cannot be held as non-genuine if some parties failed to respond to AO’s notice

Reassessment u/s. 148 quashed as initiated inspite of full and true material disclosure: Bombay HC

Exemption u/s. 54F and 54B cannot be denied solely on ground of non-adherence to strict time limits

Addition u/s. 68 quashed as cash deposits already included in turnover declared in return

Till March 2013 section 68 not require explanation of source of credit: ITAT Mumbai

Profit embedded in unaccounted cash or on-money receipts taxable: ITAT Ahmedabad

ITAT Raipur Quashes Reassessment Due to Time-Barred Notice

Section 271(1)(b) Penalty Invalid as Assessment Completed u/s 143(3)

Non-filing Form No. 62 cannot disentitle claim of depreciation of amalgamating company
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.
