#section 143(3)
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Appearing for ITAT Before CIC Does Not Disqualify Counsel Before ITAT: ITAT Chennai

Bombay HC Upholds Deduction for Scientifically Estimated Major Repairs Provision

Pune ITAT Restores ₹1.73-Crore Penalty U/s 271(1)(c) on Capital Expenditure Claim

Cash System u/s 145(1) Accepted, Interest Nexus u/s 57(iii) Must Be Proved: ITAT Hyderabad

Gujarat HC Dismisses Reassessment Appeal Where Recorded Reasons Produced No Addition

ITAT Directs Interest-First Income Tax Refund Adjustment Under Section 244A

ITAT Delhi Upholds LIBOR Plus 300 Basis Points for Foreign-Currency Loans

ITAT Deletes ₹4.26 Crore Section 14A Disallowance Against PNB Gilts

Section 263 Cannot Import Later Restrictions into AY 2022-23: ITAT Chennai

Corpus Donations Not Taxable Merely Due to Section 10(23C)(vi) Claim: ITAT Jodhpur

GP Rate Cannot Be Uniform Across Pre and Post Survey Periods: ITAT Delhi

Madras HC Upholds Deletion of Penny Stock Gains Addition under Section 68

ITAT Jodhpur Deletes 115BBE Rate on Survey Surrender Without Deeming Provision

Shares Issued as Business Acquisition Consideration Outside Section 56(2)(viib): ITAT Delhi
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.
