#section 143(3)
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Higher Employee Remuneration Cannot Be Rejected Solely Due to Lower Revenue

Section 43CA Inapplicable to Property Transactions Initiated Before 1 April 2014: ITAT Mumbai

ITAT Jaipur Quashes Section 271D Penalty as It Was Barred by Limitation

Foreign Tax Credit Cannot Be Denied Solely Due to Belated Form 67: ITAT Kolkata

ITAT Deletes Additions as AO Made No Independent Inquiry Beyond ACB Information

ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1 April 2021

Income Tax Assessment Set Aside as SCN Reply Was Not Properly Considered

ITAT Delhi Excludes TPO Comparables for Functional Dissimilarity

ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years

ITAT Deletes Sections 270A & 271AAB Penalty as Notice Lacked Specific Charge

MMR Cannot Be Applied Through Rectification as Issue Required Detailed Examination

No Section 270A Penalty as Education Cess Claim Was Based on Prevailing Judicial Precedents

Section 68 Addition Deleted as Assessee Proved Identity, Creditworthiness & Genuineness

Delay in Income Tax Appeal Condoned as Jail Custody Prevented E-Filing
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.
