#section 143(3)
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ITAT allows deduction of Rs. 26 Cr of Unbilled Revenue written off

Computation of capital gains tax on sale of agricultural land converted into non-agricultural land

CIT(A) cannot exercise enhancement power on issue not dealt by AO

Indexed cost of interest paid for acquisition of property not allowable

Section 263: Revision unjustified as AO took possible view based on available records

No Bonafide Cause: ITAT Rejects 1040 Days Appeal Delay Condonation request

TDS not deductible from discount paid on prepaid sim card/ recharge vouchers

ITAT Bangalore Directs Re-adjudication on Goodwill Depreciation in Slump Sale

Lack of Independent Application of Mind: Delhi HC set-aside Section 148 Reassessment Order

Revisionary order unsustainable as issue of exemption u/s 11 considered during scrutiny assessment

Conditions for invoking Section 263: AO Order must be Erroneous & Prejudicial to Revenue

Plea of defect in the notice not accepted as it had caused no prejudice to assessee

Denial of exemption based on documents seized from employees without any corroborative material unsustainable

Exemption u/s 11 available to Indian Chamber of Commerce on its entire receipts
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.
