#section 143(3)
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Different floors to be construed as single residential unit for Section 54F deduction: ITAT Delhi

Setting Best Judgment Assessment to AO by CIT(A) Without Addressing Jurisdiction Validity Unjustifiable

Reassessment U/S 147 Quashed Due to Full & True Disclosure of Material Facts

Passing of rectification order u/s. 154 without opportunity of being heard is bad-in-law

ITAT Remands Ex-Parte Order on Unexplained Demonetization Cash Deposit for Fresh Hearing

ITAT Chennai Remands VRS Payment Disallowance to AO for Verification

Donation/Capitation Fee Payment Case: ITAT Deletes Addition Due to Lack of Evidence

Penalty U/S 271(1)(b) Cancelled If Overall Compliance Satisfies AO: ITAT Delhi

ITAT Deletes Section 271(1)(c) Penalty for Leave Encashment Disallowance

ITAT: Lump-Sum Addition Allowed, Section 115BBE Effective Post-April 2017

Royalty income, uncertain in collection, cannot be taxed merely due to TDS deduction

Benefit of explanation (ix) of section 153B not available as reference to Indo-Swiss DTAA invalid

Retrospective Cancellation of Registration u/s 10(23C)(vi) was Invalid: ITAT Indore

Section 80IA(10) Inapplicable: Pre-condition of Arrangement Not Met – ITAT Mumbai
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.
