#section 143(3)
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Section 276C Prosecution Quashed After Section 271(1)(c) Penalty Deletion: Madras HC

Section 148 Notice Quashed for Absence of Section 150 Finding or Direction: ITAT Bangalore

Cash Already Taxed Cannot Be Taxed Again Under Section 69A: ITAT Chennai

Redeveloped Flat on Surrender of Tenancy Rights Taxable as Capital Gains; Section 54F Relief Allowed: ITAT Mumbai

Unexplained Cash Credit Addition Deleted on Loan Repayment Establishment: ITAT Delhi

Members Guest Receipts Exempt on Mutuality Principle: ITAT Pune

Reopening Notice & Tax Demand Against Dissolved Company Quashed: Bombay HC

Commodity Income Recorded in Documents Not Liable for Section 271AAB Penalty: ITAT Kolkata

Delhi HC Upholds Reassessment Based on Investigation Wing Report

ITAT Delhi Quashes Reassessment Where Escaped Income Was Below ₹50 Lakh Threshold

Section 148 Reassessment Notice Quashed as Change of Opinion After Four Years: Gujarat HC

ITAT Applies ₹200 Crore Turnover Filter, Revises TP Comparables: ITAT Chennai

ITAT Excludes TP Comparables, Remands Overdue Receivables Adjustment: ITAT Delhi

Customer Advances Adjusted Against Sales Cannot Be Taxed Under Section 68: ITAT Surat
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.
