#section 143(3)
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ITAT Chennai Dismisses Appeal as Reassessment Made No Fresh Additions

CSR Donations Qualify for Section 80G Deduction: ITAT Delhi

Estimated Section 14A Disallowance Could Not Be Added to Book Profits

ITAT Deletes ₹18.24 Crore Addition as Corrupted Computer Records cannot Override Audited Books

ITAT Quashes Section 153C Assessment as Satisfaction Note Was Common for Multiple Years

ITAT Annuls Section 153A Assessment as Search Warrant Was Not in Assessee’s Name

ITAT Deletes MAT Addition Because Convertible Debentures Were Not Compound Financial Instruments

Bad Debt Deduction Allowed as Effective Write-Off Need Not Close Debtor Account

ITAT Remands Appeal Due to Invalid Service of Hearing Notices

ITAT Deletes Section 68 Addition as Accepted Cash Sales Cannot Be Treated as Unexplained

ITAT Deletes Transfer Pricing Adjustment as CCDs Are Not Call Options

ITAT Deletes CCD Interest Disallowance as Debentures Remain Debt Until Conversion

ITAT Deletes Demonetization Cash Deposit Addition as Books & VAT Records Were Accepted

Assessment on Amalgamated Bank’s Predecessor Held Void; ITAT Quashes Order Passed in Name of Non-Existent Syndicate Bank
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.
