#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

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

Section 56(2)(vii)(c) not applies to New Shares of Amalgamated Company: ITAT Rajkot

Revision u/s. 263 based on audit objections justified as no verification done by AO

TDS and Advance Tax Credits was allowable for Amalgamated Company as per section 199 r/w 198

Assessee entitled to raise objections u/s 264 and 246A even if not raised during original assessment proceedings

No taxability on Lease Premiums and Rent collected as custodian of State Government

Requirement to explain ‘source of source’ was restricted to Share Capital and couldn’t be extended to unsecured Loans

Addition u/s. 40(a)(ia) not sustained as profit is estimated by applying net profit rate
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.
