#section 143(3)
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ITAT remand back Matter to AO for Re-Examination of Relocation Expense & Related TDS Compliance

Section 143(2) Notice in Dead Person Name is unsustainable in Law

Expenditure on Hotel Rooms Renovation & Redecoration is Revenue Expense

Income from Foreign Asset Earned through Pension mentioned in FA Schedule is Not Taxable in India

Assessment reopening based on Wrong Appreciation of Facts is unsustainable

Bogus Purchase: Addition on peal credit basis for Low Margin & Low Vat Rate Items unjustified

ITAT allows depreciation on expansion expenditure treating the same as Capital

ITAT upheld Penalty u/s 271AAB(1) on Undisclosed Investment

Percentage Completion Method for Revenue Recognition not mandatory for Construction Companies till AY 2016-17

Understanding Section 143 of Income Tax Act, 1961

Reopening of assessment merely on Internal Audit Objection Not Justified

Set off of Brought Forward Losses of Merged Division in Revised Return allowed by ITAT

No conversion from limited to complete scrutiny on mere suspicion

Accommodation entry Business- Entire deposits cannot be assessed as unexplained cash credits.
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.
