#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.

ITAT Delhi Quashes Section 263 Revision as AO Had Conducted Adequate Enquiry

ITAT Hyderabad Quashes Section 263 Revision as AO Had Examined Bad Debts & Buy-Back Tax

Bangalore ITAT Quashes Reassessment on Non-Existent Company After LLP Conversion

Delhi ITAT Remands ₹1.17 Crore Addition After Trust Alleges Forged Bank Account

Debenture Redemption Reserve Not Book Profit Reserve Under Section 115JB: ITAT Ahmedabad

Delhi ITAT: Genuine Form 10B Error Not a Bar to Section 11 Exemption; AO to Consider Revised Form

Section 148 Notice Quashed as AO Revisited Already Examined Section 10AA Claim: Bombay HC

Ad Hoc Disallowance Without Rejecting Books Unsustainable: ITAT Delhi

Delhi ITAT: Section 40(a)(ia) Disallowance Cannot Apply to Interest Capitalised as WIP

ITAT Quashes Reopening After 4 Years as Shortage Claim Was Already Examined

Section 148 Notice Quashed as TDS and Expense Claims Were Already Scrutinized: Gujarat HC

Investment in BARC Does Not Violate Section 11(5) as It Was Policy-Driven, Not Commercial: ITAT Delhi

Mumbai ITAT: PCIT Cannot Invoke Section 263 on Issues Already Pending Before CIT(A)

Co-op Housing Society Entitled to Section 80P(2)(d) Deduction on Bank Interest: ITAT Mumbai
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.
