#section 143(3)
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Section 143(1) Intimation Held Invalid as Scrutiny Proceedings Had Already Begun

ITAT Deletes Section 270A Penalty as AO Failed to Identify Correct Default

₹6.40 Crore Addition Deleted as Revenue Failed to Corroborate Seized Document

Section 271D Penalty Quashed as AO Did Not Record Satisfaction: ITAT Delhi

Search Assessment Quashed as Limitation Must Be Computed Separately for Each Person

ITAT Quashes Assessment Orders as Section 153 Limitation Expired Despite TOLA Extension

Section 10AA Deduction Allowed as AO Failed to Prove Business Splitting: ITAT Pune

ITAT upheld deletion of notional interest on interest-free advances to a subsidiary

Seized Diary Transactions Require Fresh Examination as Peak Credit Alone Is Insufficient: ITAT Pune

ITAT Orders Verification as Project Support Costs May Not Be Head Office Expenses

Marriage Gift Cash Addition Upheld as Retention After Daughter’s Marriage Was Unexplained: ITAT Delhi

ITAT Surat Restricts Bogus Purchase Addition as Only Profit Element Is Taxable

Section 68 Addition Deleted as Short-Term Loans Were Repaid Through Banking Channels

ITAT Quashes Assessment as Final Order Was Passed Beyond Section 144C(13) Time Limit
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.
