#section 143(3)
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ITAT Deletes On Money Addition as document falls short of material facts

Availability of alternate remedy of Appeal: Calcutta HC dismiss Writ Petition

Foreign Tax Credit cannot be denied for delay in filing Form 67: ITAT Delhi

Creditworthiness of Share Subscribers Proven: ITAT Deletes Addition

Deeming provision of 56(2)(x) cannot be invoked in case of Purchase of agricultural land

CSR Expenses Eligibility for Section 80G Deduction: ITAT restores Matter to CIT(A)

Petitioner’s fails to Update Email Address; Kerala HC Dismisses Writ Petition

Sufficient reasons for delay in Appeal filing: Kerala HC condones delay

Assessments Void Due to Lack of Section 153D Approval: Delhi ITAT

HC directs consideration of Condonation of Section 264 revision application against Section 143(1) intimation

Delhi ITAT Rules No Tax on Technical Services to AE Without PE in India

Taxability of rental income from letting out of building along with furniture & fixtures

RPM is most appropriate method When No Value Addition Before Resale

Provision for outstanding expenses for ascertained liability allowable
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.
