#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 68 Addition Upheld as Assessee Failed to Prove Genuineness of Loan Transactions

Section 263 Revision Quashed as AO Adopted a Possible View on Section 80IA Deduction

Section 50C Applies to Transfer of Land to Govt-Linked Housing Society; ITAT Upholds Section 263 Revision

ITAT Upholds SEB Consumer Tariff for Section 80-IA Deduction on Captive Power Transfers

ITAT Dismisses Appeal as No Grievance Arose From Section 143(3) Assessment Order: ITAT Delhi

CSR Donation Eligible for Section 80G Deduction as Income Tax Act Contains No Express Bar

AIF Exemption Cannot Be Denied Without Proper Income Characterisation: ITAT Chennai

CSR Donation Eligible for Section 80G Deduction: ITAT Delhi

ITAT Criticises AO’s Inaction as Remand Reports & Upholds Section 54 Denial

No Section 69A Addition on Cash Deposits Recorded in Audited Books Where Source Is Explained

ITAT Deletes ₹76.45 Crore TP Addition as CCDs Cannot Be Recharacterized as Equity

ITAT Partly Allows TP Appeal, Revises Comparable Selection for ALP Determination

Section 234B Interest Not Leviable When Seized Cash Exceeds Tax Liability: ITAT Jabalpur

ITAT Upholds Section 69A Addition as Identical Cash Sale Vouchers Failed Genuineness Test
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.
