#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.

Change of Opinion Cannot Justify Reopening Beyond Four Years: Gujarat HC

Section 263 Revision Cannot Apply Where AO Conducted Specific Enquiry & Accepted Reimbursement: Bombay HC

ITAT Indore Quashes Penalty for Defective Section 274 Notice Without Specific Charge

Charitable Trust’s Pre-Operative Costs Cannot Be Carried Forward: ITAT Mumbai

NRI Desk Expenses Attract Section 44C; 36(1)(viia) Deduction to Precede It: ITAT Mumbai

Road & Garden Land Has Nil NRV, ITAT Raipur Deletes ₹2.13 Crore Addition

ITAT Deletes ₹2.43 Crore Addition, Share Trading Loss Not Taxable Under Section 68

ITAT Mumbai Quashes Section 263 Order for Limitation on Original Assessment Issues

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
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.
