#section 143(3)
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Section 147 Reassessment Annulled as Examined Cash Deposits Involved Change of Opinion: ITAT Lucknow

AO Must Verify Rural Branch Data Before Section 36(1)(viia) Deduction: ITAT Indore

Bonafide Education Cess Claim & No Exempt Income Bar Penalty & Section 14A Disallowance: ITAT Pune

Fuel Expense Disallowance Restricted to 5% Due to Self-Made Voucher Difficulties: ITAT Kolkata

Reassessment Vitiated by Cross-Examination Denial & Section 147 Use Instead of 153C: ITAT Surat

Section 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata

Section 37(1) Commission Disallowance Deleted Despite Unserved Section 133(6) Notices: ITAT Kolkata

Section 68 Deletion Set Aside for Lack of Speaking Findings on Genuineness: ITAT Mumbai

Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi

Section 69C Addition Deleted as Source of Purchase Payments Was Explained: ITAT Mumbai

Management Support Fees Not FTS Without ‘Make Available’ Under Article 12(4): ITAT Mumbai

Section 80G Deduction for Eligible CSR Donations Allowed; TP Adjustments Deleted: ITAT Delhi

CSR Donations Eligible for Section 80G Deduction Despite Section 37(1) Disallowance: Delhi ITAT

Permissive Entry Under JDA Is Not Transfer Under Section 2(47)(v): 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.
