#section 143(3)
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Section 50C Amendment Retrospective for Agreement Date Valuation: ITAT Mumbai

Assessment Orders Quashed for Jurisdictional Defects in Reassessment & Search Proceedings: ITAT Delhi

Section 143(3) Assessment Cannot Continue After Section 132 Search: ITAT Delhi

Delhi HC Upholds Deletion of Addition Based on Uncorroborated Third-Party Search Material

Section 271(1)(c) Penalty Quashed as No Satisfaction Recorded for PF Disallowance: ITAT Delhi

Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai

ITAT Chennai Deletes Addition Based Solely on Third-Party Statement in Reopened Assessment

Hub Expenses and Broken Period Interest Allowed: ITAT Mumbai

Genuine Business Purchases Cannot Be Disallowed Over Contract Expiry: ITAT Delhi

Section 13 Violation Does Not Warrant Denial of Entire Section 11 Exemption: ITAT Delhi

Software Distribution & Management Fee Not Taxable Under India-Singapore DTAA: ITAT Mumbai

Management Fees Held Not Taxable as FTS; Software Taxability Remanded to AO: ITAT Mumbai

Section 153C Assessment Quashed for Lack of Incriminating Material: ITAT Delhi

Bad Debt Write-off Enough After TRF Ltd.; Verify Only Section 36(2): ITAT Bangalore
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.
