#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.

No Section 69A Addition on Disclosed Property Sale Cash Receipts: ITAT Delhi

Search Assessments Restored Despite Non-Compliance, Subject to ₹50,000 Cost: Bengaluru ITAT

Gujarat HC Upholds Section 148 Reopening Based on Fresh Survey Material

Management Support Service Fees Not Taxable as FTS Under India–Singapore DTAA: ITAT Mumbai

Subsequent Amalgamation of Two Houses Does Not Qualify for Section 54F exemption: ITAT Delhi

Search Reassessment Under Section 147 Instead of Section 153C Quashed: ITAT Mumbai

Section 80G Deduction on CSR Donations Allowed Subject to Verification: ITAT Mumbai

Defect in Section 143(2) Notice Format Is Curable Under Section 292B: ITAT Bangalore

Section 148 Notice Quashed for Lack of Tangible Material & Opinion Chnage: ITAT Chennai

Interest Disallowance Not Sustainable Where Own Funds Exceed Investments: ITAT Bangalore

Cash Loans from Relatives Accepted After Proving Identity, Creditworthiness & Genuineness: ITAT Panaji

Insurance Compensation Adjusted Against Fire Loss Cannot Be Taxed Again: ITAT Chennai

Double Taxation Relief on Bonus Provision Reversal; Brokerage Provision Allowed; Section 80G Deduction Upheld for CSR Donations: ITAT Mumbai

Wrong Accounting Head Cannot Defeat Genuine Business Expenditure Claim: 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.
