#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.

Assessment Without Section 143(2) Notice After Revised Return Invalid: ITAT Mumbai

Reassessment Based on CBDT Instructions Without AO’s Independent Satisfaction Invalid: ITAT Lucknow

ITAT Upholds 200% Penalty Under Section 270A for Misreporting on Disallowed Deductions

Sunday Deadline Extends DRP Objection Filing to Next Working Day: Calcutta HC

Staffing Company Eligible for Section 80JJAA Deduction on New Employees: ITAT Delhi

₹38.50 Crore Bogus Purchases Cannot Be Entirely Disallowed: Gujarat HC

Section 50 Deeming Fiction Cannot Reduce Book Profit Under Section 40(b): ITAT Mumbai

Transfer Pricing Adjustment Alone Cannot Trigger Section 271(1)(c) Penalty: ITAT Ranchi

Final Assessment Ignoring Binding DRP Directions Is Void: ITAT Delhi

Final Assessment Ignoring Binding DRP Directions Quashed: ITAT Delhi

Working Capital Adjustment Must Be Considered in Transfer Pricing Analysis: ITAT Chennai

Debt-Free Company Cannot Face Notional Interest Adjustment on Receivables: ITAT Chennai

Two-Minute Delay in Filing Income Tax Return Due to Technical Glitch Condoned: ITAT Mumbai

Section 263 Revision Invalid Where AO Made Detailed Enquiry & Adopted Permissible View: ITAT Pune
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.
