#section 143(3)
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ITAT deletes estimated addition for alleged payment of margin monies

Assessment in the name of non-existing entity is null & void ab-initio: ITAT Kolkata

Foreign Associated Enterprises can be treated as tested parties for comparables: ITAT Kolkata

Business restructuring entered by enterprise with associated enterprise qualifies as international transaction

Software license fees duration less than two years is revenue expenditure: ITAT Bangalore

Addition u/s 69 unjustified as explanation for source of fund rejected without sufficient reasoning: ITAT Bangalore

Revisional jurisdiction u/s 263 unjustified without any error or infirmity in assessment order: ITAT Delhi

Kerala HC Upholds Dismissal of Appeal for Unconvincing Reason of Delay

PCIT revision order unwarranted when appellant not claimed section 80P(2)(d) deduction

Gratuity Cannot Be Disallowed for Delay in Approval of Gratuity Fund

ITAT Remits Issue to AO: Assessing Loss Without Claim, Reassessment Needed

ITAT Upholds Deletion: Service Tax Declaration Discrepancy in Form 26AS and P&L Account

Mere inadequate inquiry by AO doesn’t justify revision under Section 263

ITAT Quashes Assessment Order and Demand Notice Due to Missing DIN
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.
