#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.

Finalized Assessment Cannot Be Reopened for Property Deed Re-registration

Subsidiary Cannot claim Expenses Related to Holding Company’s Project

ITAT upholds enhancement by CIT(A) as addition were based on facts & not mere suspicion

Gujarat HC on allowability of expenses incurred for clearing mortgage debts

Cash Deposits During Demonetization Don’t Automatically Taint Assessee

ITAT Deletes Additions for Unexplained Cash Deposits Based on Submitted Evidence

ITAT deletes addition for alleged bogus long-term capital gains

Alleged bogus LTCG: ITAT deletes additions in absence of corroborative direct evidence

Section 11(1)(d) Exemption allowable to Corpus donations received by trust

Capital Gains Tax on Transfer of Depreciable Assets Without Asset Distribution Post-Partnership Firm reconstitution

Validity of Reopening Assessment Beyond Four-Year Limitation Period Hinges on Assessee’s Full Disclosure

ITAT deletes addition made by CIT(A) without adequate justification

Delhi HC Denies Tax Exemption to Trust Charging Capitation Fee

Non availability of legal consultant: Kerala HC Condones 11-Day Delay
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.
