#section 143(3)
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No jurisdictional error if Faceless Assessment Procedure prescribed followed: Patna HC

Bombay HC Upheld 100 percent additions on bogus purchase

Matter remanded to check whether activity is charitable or General Public Utility

Disallowance of delayed employees’ contribution vide u/s. 143(1) sustained based on auditor’s observation

ITAT Delhi directed TPO to accept Advance Pricing Agreement parameters for royalty adjustment

Assessment order quashed as mere technical approval granted u/s. 153D: ITAT Delhi

Section 151A: JAO Lacks Jurisdiction to Issue Section 148 Income Tax Notices

Employees’ contribution to PF/ESI after statutory due dates not deductible: ITAT Ahmedabad

Addition based on dumb seized document not sustainable: ITAT Delhi

Payment of interest and penalty due to default in payment of license fee is revenue expenditure

Addition u/s. 68 not tenable post rejection of books of accounts: ITAT Indore

Income from sale of scrap eligible for deduction u/s. 80IC: ITAT Ahmedabad

Estimation of 8% profit in contract work for government justifiable: ITAT Pune

Revision u/s. 263 based on audit objection impermissible: ITAT Chandigarh
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.
