#section 143(3)
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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

AO Can’t Alter Gross Profit Rates When Books of Accounts Not rejected: Allahabad HC

AO correctly assumed Section 147 jurisdiction if lack of full & true disclosure: Delhi HC

ITAT deletes addition of Cash Deposit against Opening Balance during demonetization

Employee Salary Reimbursement Not Taxable as FTS under India-Japan DTAA

Section 69 not applies to Loan & Advances recorded in the books

ITAT Allows Section 54F Deduction for Multiple Units received pursuant to JDA
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.
