#section 143(3)
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Revisionary proceedings not illegal when assessee remained non-compliant in explaining his case

Deduction Denied for Unexplained Provision of Freight Expenditure & Labour Charges in Closing Stock

Unjustified Invocation of Revisionary Power of Section 263 When AO’s Conclusion Is Reasonable

Unexplained Labor Credits sustained additions as Evidence of Labor & Material Payments not produced

AO cannot reopen assessment u/s. 148 when order u/s. 245D is passed by Income Tax Settlement Commission

Valuation Officer Report Required for Sale Consideration per Section 50C: ITAT Mumbai

ITAT Upholds Penalty on Charitable Institution for Tax Audit Violation

ITAT Declares Assessment Void Due to Non-Existent Entity

Deduction u/s 54F not eligible as flats not hold for minimum period of 3 years

Addition u/s 68 towards unexplained cash credit unjustified as source of cash deposit proved

Subsidy from Government under Focus Market Scheme is revenue receipt

No addition on account of royalty in absence of technical knowledge, skill in terms of Article 12(4)(b) of India-Singapore DTAA

Exclusion of period taken for handing over seized material to AO effective only from 01.04.2021

Addition u/s 153A in amalgamated company relating to entries in books of amalgamating company prior to amalgamation unjustified
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.
