#section 143(3)
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Sale outside India; No tax liability in India: ITAT Delhi

No Further Inquiry in ‘Limited Scrutiny’ Cases Beyond Scope Under Section 263: ITAT Surat

ITAT Confirms Reassessment & Section 68 Addition on Share Subscription

ITAT Upholds Revision: No AO Inquiry on Political Donation Receipts for 80GGC Deduction

Loss or low profit cannot be reason for exclusion of comparables for computing ALP: ITAT Mumbai

ITAT: Interest from Co-op Banks Not Same as Co-op Society, Denies 80P(2)(d) Deduction

Goodwill Depreciation Allowed under Income Tax Act: ITAT Ruling

Kerala HC Orders Expedited Disposal of Income Tax Appeals After Over a Decade’s Delay

Section 68: Source of Cash Deposit Must Be Examined Before Addition

AO Cannot Reopen Assessment to Correct Oversight: Bombay HC

No Reassessment for AO’s Oversight Beyond Four Years: ITAT Bangalore

Minimal Control Over Penny Stock Companies Does Not Invalidate Income Source

Section 80P(2)(d) Deductions for Statutorily Mandated Investments & Cost of Funds Entitlement

ITAT Clears Transfer Pricing Battle for Boeing India
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.
