#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 50C Addition Deleted as Sale Consideration Fixed Before Registration: ITAT Chennai

ITAT Mumbai Deletes 8% Purchase Addition After Purchases Accepted as Genuine

Portuguese Civil Code Cannot Divide Registered Share Voting Rights for Section 2(22)(e): Bombay HC

Corporate Guarantee for AE Falls Under Section 92B; 0.20% Commission Is ALP: ITAT Mumbai

ITAT Ahmedabad Quashes Section 263 Revision as ESOP Deduction Was Duly Examined

ITAT Mumbai Upholds Section 263 Revision on Depreciation for Toll Collection Rights

Bombay HC Quashes Reassessment for Total Non-Application of Mind by Tax Authorities

ITAT Upholds Cash and Jewellery Additions; Remands ₹4.26 Crore Loose-Paper Addition

Cash Found at Shared Residence Cannot Be Arbitrarily Taxed: ITAT Delhi

ITAT Delhi Quashes Section 263 Revision Based on Incorrect Balance-Sheet Appreciation

Referral Commission Not FTS Without Technical Service or “Make Available” Test: ITAT Delhi

Co-op Bank Interest Eligible for Section 80P(2)(d), but Deduction Capped at Original Claim

₹1.49 Crore Land Acquisition Interest: A Possible View Cannot Be Revised Under Section 263

₹11.20 Crore Sundry Creditors Need Fresh Examination When Purchases Are Accepted: ITAT Ahmedabad
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.
