#section 143(3)
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Addition u/s. 69A and 68 without finding any fault with evidence is unlawful: ITAT Mumbai

Section 263 Invocation Unjustified if No Evidence of Erroneous Order

Deduction u/s. 54 admissible even when return is filed belatedly: ITAT Ahmedabad

No Section 36(1)(iii) Disallowance of Interest Based on Incorrect AO Assumption of Interest-Bearing Funds use for CWIP

Interest Earned by Cottage society Attributable to Business: Section 80P(2)(a)(ii) deduction Allowed

Appeal dismissed by CIT(A) as time barred unjustified as appeal in physical form filed in time: ITAT Jaipur

Hospital claiming advertisement expense is disallowed as violating Indian Medical Council Act

Section 57 Deduction Allowable for Interest Expense Incurred to Earn Income from Other Sources: ITAT Raipur

Consolidated Imposition of Sections 271D & 271E Penalty Unjustified: ITAT Cochin

Initiation of Section 153C Proceedings Beyond Six Years Impermissible: ITAT Ahmedabad

Exemption u/s 10(23C)(iv) could not be rejected if net surplus was less than 20% of Total Receipts under second proviso to sec 2(15)

Investment by firm allowable as deduction u/s. 54G to partner as per his partnership share: ITAT Rajkot

Notice initiating fresh assessment set aside as issued beyond prescribed time limit: Delhi HC

Revision proceedings u/s. 263 cannot be invoked without giving reasons for setting aside assessment order
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.
