#section 143(3)
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Provision of section 50C doesn’t apply on transfer of development rights in land

Revision u/s. 263 for invoking penalty provisions u/s. 270A(9)(e) without intimation u/s. 143(1)(a) untenable

Deduction u/s 54B not allowed if land is not used for agriculture for last preceding two years: ITAT

AO made error in considering the clerical mistake in consolidated amount of capital: ITAT deleted addition

Additional machine for carrying out freeze-drying process entitled to enhanced depreciation

Matter remanded for unexplained Cash Deposit ₹49.50 Lakh for verification

Interest on delayed Income Tax Refunds arising from excess Self-Assessment Tax allowable

Budget 2025: Block Assessment Amendments in Income Tax Search Cases

Advertisement and distribution revenue of Discovery Asia INC. taxable as per MAP

PCIT’s Revision Invalid if It Targets Issues Beyond Scrutiny Selection Scope: ITAT Kolkata

ITAT Kolkata Remands ₹12 Lakh TDS Disallowance Case

BT Cotton Hybrid Seeds Income: Business or Agricultural Income – ITAT direst reassessment

ITAT Remands Case Due to Email Sent to Former Accountant

Consider Investments Yielding Exempt for Rule 8D Disallowance: 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.
