#section 143(3)
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Flat Registration for Mortgage Alone Does Not Trigger Section 56(2)(x): Mumbai ITAT

₹10 Lakh Addition Deleted Over Weak Cash Payment for Flat Evidence: Pune ITAT

Section 263 Revision Invalid After AO’s Proper Enquiry: Pune ITAT

Mumbai ITAT Deletes 10% Ad Hoc Business Expense Disallowance for Lack of Specific Defects

Mumbai ITAT Restricts Bogus Diamond Purchase Addition to 2% Following Earlier Rulings

Mumbai ITAT Allows 60% Software Depreciation, Limits Section 14A Disallowance

CSR Disallowance Under Section 37 Does Not Bar Relief Under Section 80G- Bangalore ITAT

No Section 271D Penalty if AO Not Recorded Satisfaction: ITAT Delhi

ITAT Upholds LTCG Exemption as Revenue Failed to Prove Share Transactions Were Bogus

ITAT Remands Section 69 Addition as Source of Cash Payments Was Not Properly Examined

Bangalore ITAT Deletes ₹99.24 Lakh Ad Hoc Disallowance Backed by Evidence

Bogus Purchase Addition Restricted as Only Profit Element Was Taxable: Gujarat HC

ITAT Quashes Assessment as ACIT Lacked Pecuniary Jurisdiction Under CBDT Instruction

ITAT Kolkata Quashes Assessment as JAO Did Not Issue Section 143(2) Notice
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.
