#section 143(3)
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Tax-Neutral Adjustment Between Interest Paid and Received Set Aside

Registration u/s 12A Cannot Be Cancelled as Benefit Not Limited to Specific Religious Community

Penalty u/s 271E Set Aside for Reasonable Cause in Non-Compliance of Section 269T

HC Upholds ITAT Order Quashing Section 263: AO Conducted Due Enquiries During Assessment

AO acted on guesswork and suspicion, not material evidence: ITAT upholds CIT(A)’s order

Capital gain addition merely based on unregistered agreement not sustainable

Reassessment u/s. 148 quashed as all necessary information already supplied: Gujarat HC

Reopening of assessment quashed as based on change of opinion: Bombay HC

Denial of exemption u/s. 11 for delay in filing Form 10B not justifiable: ITAT Delhi

Matter restored to CIT(A) as personal hearing notice was sent via email inspite of specifically opting out

No addition towards share premium as necessary evidence furnished: ITAT Delhi

Disallowance u/s. 40(a)(ia) set aside as TDS not deductible on supply of foods packets: ITAT Jaipur

Reopening quashed as information in notice is ambiguous and fails to establish live link with evidence

Reassessment u/s. 148 untenable as mandatory requirement of 149(1)(b) not complied
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.
