#section 143(3)
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Section 148A Notice Without Underlying Reassessment Material Invalid: Gujarat HC

Reopening Beyond Four Years Without Disclosure Failure Invalid: ITAT Raipur

ITAT Raipur Quashes Reassessment and Deletes ₹11.18 Crore Section 68 Addition

Section 154 Cannot Introduce Fresh Section 14A Disallowance: ITAT Chennai

Depreciation Separately Allowable While Computing General Insurance Income: ITAT Mumbai

Recorded Cash Sales Shield Demonetisation Deposits from Section 68 Addition: ITAT Mumbai

ITAT Rajkot Condoned 580-Day Delay; Section 50C DVO Issue Remanded

No Supervisory PE Without Qualifying Project and Six-Month Threshold: ITAT Delhi

ITAT Kolkata Quashes Section 263 Revision Over Alleged PDS Atta Diversion

LIBOR Plus 200 BPS for Foreign Currency Delayed Receivables Upheld: Karnataka HC

CIT(A) Must Examine Records to Identify Incriminating Material in Search Assessment: Karnataka HC

CCD Conversion Into Preference Shares Without Fresh Receipt Not Taxable u/s 68: Karnataka HC

Section 143(3) Assessments Set Aside for Non-Compliance with Sections 148 & 148B: ITAT Delhi

AE-Owned Testing Equipment Supplied Free Did Not Trigger Section 28(iv): Karnataka 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.
