#section 143(3)
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Limitation Runs from Service, Not Mere Passing of Order: Bangalore ITAT

ITAT Bangalore Dismisses Revenue Appeal on Nil ALP for Selling Commission

Reopening Without Enquiry: Agra ITAT Upholds Deletion of ₹7.08 Crore Additions

Jaipur ITAT Restores Section 11 Exemption Claim After 12AB Rejection Set Aside

ITAT Mumbai Confirms Section 263 Revision on Deemed Rent for AY 2018-19

Cash Deposits in Bank Account Opened With Forged KYC Cannot Be Taxed: ITAT Delhi

Cash With Mother and Minor Children Cannot Be Rejected Ignoring Social Realities: ITAT Mumbai

Reassessment on Issue Already Examined in Scrutiny Is Change of Opinion: Gujarat HC

₹14,928 Crore Telecom Operating Expenses Allowable Despite Capitalisation in Books: ITAT Mumbai

CSR Donations Eligible for Section 80G Deduction Despite Statutory Obligation: ITAT Hyderabad

Enhanced Section 115BBE Rate Prospective From AY 2018-19: ITAT Hyderabad

Bombay HC Quashes Reopening Based Solely on Shah Commission Under-Invoicing Report

Karnataka HC Quashes Section 148 Reopening for Lack of Independent Application of Mind

Mere Shah Commission Opinion Cannot Sustain Reassessment: Allahabad HC
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.
