#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.

Pune ITAT Reduces Gross Profit Rate from 10% to 7%; Arbitrary Estimation Rejected

Pune ITAT Allows Section 80P Deduction on Co-op Bank Interest & Dividend; Section 80P(4) Inapplicable

Demerged Company Must File Revised ITR Based on Revised Audited Accounts: Madras HC

No Section 270A Penalty After Quantum Assessment Quashed: ITAT Chennai

No Section 270A Penalty for Bona Fide Inadvertent Section 35D Claim: ITAT Bangalore

Pune ITAT Remands Agricultural Income Addition for Verification After Land Records Produced

Section 148A Proceedings Invalid for Failure to Supply Information & Material: ITAT Kolkata

ITAT Quashes Section 270A Penalty for Failure to Specify Misreporting Clause

ITAT Deletes Section 270A Penalty for Estimated Income Accepted in Assessment

ITAT Deletes Section 270A Penalty Where Leave Encashment Claim Was Bona Fide

ITAT Deletes Section 68 Addition on Share Sale Proceeds, Taxes Only Profit Element

ITAT Deletes Notional Interest Adjustment on AE Receivables Following Kusum Healthcare

ITAT Partly Allows TP Appeal by Excluding Cybercom as Software Comparable

ITAT Delhi Excludes Two TP Comparables, Deletes AE Receivables Adjustment
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.
