#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.

GST Exclusion from Turnover for Tax Audit Penalty: Mumbai ITAT Deletes Section 271B Penalty

Jharkhand HC Restores Section 264 Revision After Holding It Maintainable

Madras HC: Fresh Rectification Orders Make Revenue’s Section 154 Appeal Infructuous

Nagpur ITAT: ₹1.08 Crore Penalty U/s 271(1)(c) Deleted on Income Disclosed U/s 148

Delhi ITAT: Post-1 April 2021 Deemed Search Invalidates Section 153C Notice & Assessment

ITAT Hyderabad Excludes 6 TP Comparables for Turnover and Functional Differences: Infor India

ITAT Bangalore Excludes Infosys and 3 Comparables for TP Benchmarking Differences

ITAT Mumbai Remits TP Issues, Allows Working Capital Adjustment: Red Hat India

Bangalore ITAT Applies Turnover and RPT Filters, Allows Section 10A Deduction

ITAT Bangalore Remands Interest on AE Receivables for Fresh TP Benchmarking

ITAT Mumbai Excludes Infosys, Wipro and Other Comparables in Software Development ALP

ITAT Bangalore Excludes High-Turnover Comparables in Software Development ALP

Transfer Pricing Adjustment Partly Set Aside on Turnover Filter and Receivables: Bangalore ITAT

ITAT Delhi Excludes 9 Comparables, Deletes Receivables TP Adjustment in GlobalLogic Case
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.
