#section 143(3)
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No Bar for Bengali Hindu to Form HUF Under Dayabhaga Law: ITAT Deletes Addition

ITAT Mumbai Quashes Additions Under Sections 68 and 69C on Sunrise Asian LTCG

ITAT Delhi Holds Section 143(3) Assessment Invalid Where Section 153C Applied

MP HC Rejects Revenue Appeal for Failure to Establish Perversity in ITAT Order

ITAT Delhi Upholds CUP for Royalty as Consistent with Earlier Rulings

ITAT Chennai Deletes Domestic TP Adjustment Under Section 92BA(i) After Omission

Bombay HC Dismisses Section 263 Revision Appeal Where AO Took Possible View

Business Loss on NPA Sale; Section 263 Cannot Override Binding ITAT Precedent: Nagpur ITAT

Section 68 Addition Cannot Stand Without Reconciling Discrepancies: Cochin ITAT

Wife’s Jewellery Not Taxable in Husband’s Hands; 115BBE Rate Prospective: ITAT Nagpur

ITAT Nagpur Denies Section 80-IA Deduction for Failure to Prove Developer Status

Section 80P Deduction Allowed on Nominal Member Credits & Bank Interest: Bangalore ITAT

Korea Salary Not Taxable Merely Due to Indian Payment or TDS: Bangalore ITAT

ITAT Kolkata Deletes Section 271(1)(c) Penalty for Bona Fide Rounding-Off Error
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.
