#section 143(3)
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ITAT Pune Remands Section 80P Deduction Claim Following Precedents

Oral Agreement with Cheque Advance Valid for Agreement Date Stamp Value: ITAT Chennai

Ahmedabad ITAT Quashes Section 263 Revision; Contribution to Approved LIC Gratuity Fund Not Restricted to 8.33% of Salary

Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune

Bogus Sales Profit Addition Rejected as Sales Suppression Not Proved: Gujarat HC

Section 68 Addition Deleted as Loans Supported by Documents: ITAT Delhi

Section 148 Reassessment Set Aside as Based on Change of Opinion: Madras HC

ITAT Mumbai Affirms Section 14A Ceiling at Exempt Income

Section 69A Addition Deleted as Cash Deposits Were Business Turnover: ITAT Chennai

Section 10(37) Exemption Allowed; Agricultural Land Held Outside Capital Asset Definition: ITAT Chennai

Section 154 Rectification Set Aside as Section 40(a)(ia) TDS Issue Was Debatable: ITAT Delhi

Goodwill Depreciation Allowed on Slump Sale Business Acquisition: ITAT Chennai

Entire Books Cannot Be Rejected for One Unproved Expense: ITAT Ahmedabad

Section 147 Reassessment Quashed as Reopening Based on Change of Opinion: 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.
