#section 143(3)
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Provision for Expenses Not Claimed as Applied Income Can’t Be Disallowed: ITAT Jaipur

Family Jewellery & Silver Articles Not Unexplained Assets: ITAT Jaipur

Word Annual Denotes 12 Months: ITAT Clarifies Rule 8D(2)(ii) Calculation Methodology

Delhi HC dismisses writ against addition share application money as sham transaction

Revisionary action u/s. 263 based on factual misconception bad-in-law

Revisionary jurisdiction u/s. 263 not invocable as twin pre-conditions not satisfied

Writ dismissed as alternate and efficacious remedy available: Bombay HC

Section 68 Addition Invalid if Assessee Proves Genuineness of Unsecured Loans: ITAT Mumbai

No Section 69C Addition Solely Based on WhatsApp Messages: ITAT Mumbai

Exemption u/s. 11 cannot be denied to town planning authority as fees charges doesn’t generate profit

Contrived losses by using Client Code Modification not proved, loss disallowance deleted

Reopening beyond 4 years without new material facts not sustainable in law: Gujarat HC

AO’s proper inquiry on ESOP expenses: ITAT quashes revision order

No Section 271(1)(c) Penalty on Voluntary Income Disclosure: ITAT Visakhapatnam
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.
