#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.

Time-Barred Appeal Requires Sufficient Cause for Condonation: ITAT Vishakhapatnam

ITAT Mumbai allows TDS credit despite income not being taxable in India

Penalty Order for Misreporting Income Unjustified When Under-Reporting Alleged

Assessee eligible for vacancy allowance under section 23(1)(c) for vacant commercial units

Expenses for completing transfer as per approved scheme of arrangement allowable

No section 68 addition for Share Capital Subscription if assessee submits evidence for source of funds

No Section 54 Deduction Without basic Amenities: ITAT Delhi

Addition u/s 68 was justified as assessee’s failed to establish genuineness of transaction with cogent and credible evidence

ITAT Dismisses Appeal Due to absence of Reasonable cause for 726-Day Delay

ITAT allows Section 80P(2)(a)(i) deduction on dividend from Chennai Central Co-operative Bank

ITAT Restores Case: Assessee Denied Opportunity to Cross-Examine Witnesses

Conditions for Section 153A Reassessment notice Issuance after 6 Years

Assessment order invalid if not dispatched to assessee within limitation period

Contribution to Compensatory Afforestation Fund is revenue expenditure: Bombay 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.
