#section 143(3)
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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

Gujarat HC Quashes Reopening Beyond 4 Years as 2(22)(e) Conditions Were Not Met

ITAT Panaji Quashes Reopening Based on Survey Admission Without Tangible Material

ITAT Mumbai Quashes Reopening Over Incorrect Penny Stock Information Under Section 147

ITAT Amritsar Lowers Profit Estimate from 1% to 0.55% on Liquor Sales

ITAT Mumbai Quashes Reassessment and Deletes FCTR Addition for Bank of Baroda

ITAT Mumbai Allows Section 54 Exemption Despite Incomplete Construction
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.
