#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Cash receipt at the time of registration of sale deeds of plots doesn’t violate section 269SS

Inadequate information & distinct functional profile: Comparable cannot be accepted

Assessment order without DIN is void ab initio

HC explains Implications of Notice Issuance via Post or Email under Section 149

Madras HC Grants Interim Stay in Cognizant’s Tax Case Appeal against ITAT Order

Property Allotment Date is acquisition date for Capital Gain Computation: ITAT Mumbai

Order passed u/s 153A invalid as same was passed on non-existing entity

HC allows collaboration Expense: AO cannot decide reasonable amount of expense

No Section 263 Revision for Non-Limited Scrutiny Issues in Limited scrutiny cases: ITAT

Interest on deposits from co-op bank eligible for Section 80(2)(d) deduction

Income Tax Notice issued prior to date of approval of Resolution Plan was quashed

No power to CIT in extending timeframe as AO was in seisin of assessment proceedings

Delhi High Court Quashes Time-Barred Assessment Proceedings

Accommodation entry of huge amount needs further enquiry hence matter remanded
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.
