#section 143(3)
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ITAT Delhi Upholds Bonafide of Cash Sales During Demonetisation

Honesty of assessee cannot attract penalty under Section 271(1)(c)

Section 148A(b) & 148 notices invalid without approval from designated authorities

ITAT deletes addition for cash deposit linked to Sale of Property

Section 154(1A): AO cannot rectify any matter already decided in Appeal proceeding

Additions solely based on undated, unsigned & unrelated loose papers not justified

Section 144C(13): AO Must Finalize Assessment within one month from the month of DRP’s Directions

No Section 68 Addition for Explained Cash Deposits in Lender Bank Account

Violation of Section 269SS: Section 271D penalty Applies, Not Section 68 addition

HC Dismisses Appeal Due to Lack of Valid Explanation for 227-Day Delay in Filing

Section 40(a)(ia) Disallowance Unjustified if AO failed to Establish Section 194C Applicability

HC Mandates CBDT to Allow CG Power to File Revised Returns Based on Recast Financials

HC set aside Section 132(1) action due to lack of valid reason to believe

ITAT allows Section 10AA deductions for trading activities
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.
