#section 143(3)
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Service Tax Not Included in Gross Receipts for Presumptive Income (Sec. 44BBA): Kolkata ITAT

CIT(A)’s Blind Endorsement of AO’s Action Breaches Sec. 250(6) Compliance: ITAT Mumbai

Section 68 applies when amount credited in assessee’s books lacks satisfactory explanation

Rectification Proceedings under Section 154: Limited to Obvious Mistakes

HSBC Bank in Mauritius exempt from tax in India for bona fide banking business

Mumbai ITAT Upholds Deletion of Additions, Maintains Status Quo in Identical Case

Cash Deposits Explained by Sale Proceeds Not Unexplained Credit: ITAT Delhi

No 271(1)(c) Penalty Without Willful Concealment or Furnishing Inaccurate Details

Improper Vouchers Alone Insufficient for Ad Hoc Disallowance: ITAT Delhi

Section 263 Jurisdiction cannot be exercised When Larger Issue Pending Before CIT(A)

Section 56(2)(viib) Inapplicable for Share Allotment at Premium by Subsidiary to Holding Company

Subscription, professional and training services not FTS hence not taxable: ITAT Delhi

Substitution of sale consideration or investment cost by FMV outside purview of sec. 50C and 56(l)(vi)/(vii) prohibited

ITAT disallows cost of improvement incurred by Company for individual’s flat
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.
