#section 143(3)
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Excess interest charged due to wrong due date deleted: ITAT Delhi

Reassessment quashed as reasons supplied to assessee & to higher forum were not same

Functionally dissimilar entity not includible as comparable: Delhi HC

Compensation for cancelling allotment due to non-delivery in time is capital receipt

GST not includible while computing presumptive income u/s. 44B: ITAT Mumbai

Addition u/s. 43CA deleted by taking stamp duty value on date of registration of agreement

Delay of around 6 years condoned since bonafide belief is sufficient cause: ITAT Bangalore

PCIT expressing different view by invoking section 263 not justified: ITAT Ahmedabad

No Penalty on Another Charge if Section 271B Notice was Based on Non-Existing Infringement

Section 68 Addition Set Aside Due to Lack of Independent Investigation by AO: ITAT Surat

Case Remanded for Fresh Consideration Due to Non-Appearance Before CIT(A)

Capital subsidy to be reduced while computing book profit u/s. 115JB: ITAT Nagpur

Receipts from sale of software license being business income is not taxable in India: ITAT Delhi

Amount received in advance leviable to tax in the year of its collection: Madras HC
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.
