#section 143(3)
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Section 14A Disallowance in case of insurance company not sustainable: ITAT Delhi

Addition based on loose papers without corroborative material not Valid: ITAT Nagpur

Section 54 Deduction Allowed if Construction Begins Within 3 Years: ITAT Bangalore

TCS credit allowable to parent in whose hands income of minor is clubbed: ITAT Pune

Condition for use of land for agricultural purpose in preceding two years satisfied: Section 54B exemption granted

Section 10(23C) exemption cannot be denied for Filing of ITR-5 instead of ITR-7

Non-issuance of Section 143(2) notice invalids Section 143(3) Scrutiny Assessment: ITAT Raipur

Section Addition needs to be allocated between joint beneficial owners: ITAT Raipur

Reassessment u/s. 147 based on change of opinion without any fresh material not sustainable

Initiation of penalty proceedings u/s. 271DA justified as delay was not unreasonable: Delhi HC

Penalty u/s. 271AA not leviable without specifying documents not furnished by assessee

Matter restored back as CIT(A) failed to consider additional evidences: ITAT Chennai

Revisionary power u/s. 263 not sustainable as there is neither error of law nor of facts

ITAT Kolkata Rules on FTC Claim & Form 67 Filing Deadline
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.
