#section 143(3)
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ITAT Remands Case to CIT(A) After Notices Sent to E-Mail remained Unnoticed

Filing of Form 10B is a procedural requirement & should not negate substantive claim of exemption

Failure to Appear due to COVID & Fire: ITAT Remands Case to CIT(A)

Section 14A Disallowance Unsustainable if Incorrectness of Claim Unproven: ITAT Ahmedabad

Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata

Settlement Consideration Taxable as ‘Capital Gains’: Delhi HC

Section 68 Addition Justified Due to Unproven Genuineness & Creditworthiness: ITAT Ahmedabad

Settlement commission offering immunity by accepting explanation in spirit of settlement cannot be faulted: Karnataka HC

Addition u/s. 68 restored on failure to discharge onus via evidence or material: ITAT Pune

Rajasthan HC Confirms Penalty for Unexplained Cash Deposit

Condition of ‘make available’ not satisfied hence technical service not taxable: ITAT Delhi

Addition u/s. 68 restored due to deliberate withholding of information from NFAC: ITAT Pune

Penalty u/s. 271(1)(c) not sustained in absence of intention to conceal income: ITAT Mumbai

Domestic company paying DDT u/s. 115O doesn’t enter domain of DTAA: ITAT Pune
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.
