#section 143(3)
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Section 264 Can Address Assessee’s Unclaimed Tax Treaty Benefit: Bombay HC

ITAT Quashes Section 263 Revision Over CSR Deduction u/s 80G

ITAT Treats ₹7.46-Crore Emaar Rights Loss as Capital, Remands Cost Working

Borrowed for Control, Deducted by Law: ITAT Shields Strategic-Investment Interest u/s 36(1)(iii)

Invoices, TDS Insufficient for Deductions; DSIR Approval Mandatory u/s 35(2AB): ITAT Bangalore

Rolex Rings’ ₹5.40 Crore Accommodation-Entry Addition Deleted: ITAT Rajkot

ITAT Strikes Down Section 263 Revision Against Mukul Rohatgi After PCIT Promotion

Copyright Clock Ran Out: Time-Barred Revision u/s 263 Fails Against Non-Royalty Assessment

Souharda by Name, Co-operative by Law: ITAT Restores Full Deduction u/s 80P(2)(a)(i)

Cancer Treatment Explains Non-Appearance: Karnataka HC Restores Cash Deposit Tax Appeal

₹37 Crore Came by Bank & Went Back by Bank: ITAT Rejects Revenue’s Section 68 Challenge

Wrong Forum Condoned, ITAT Remands ₹1.31 Crore Capital-Gain Valuation Dispute

Gujarat HC Quashes Reassessment Notice Over Incorrect & non-existent Transaction Facts

Gujarat HC Quashes Section 148 Notice Founded on Incorrect Transaction Facts
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.
