#section 143(3)
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Section 50C Addition Upheld as Seized Cash Confirmed On-Money Receipt

Rectification of Mistake Under Section 154: A Comprehensive Guide

Reopening Upheld as Seized Diaries Revealed Unaccounted Cash Transactions Above Statutory Threshold

Reopening Quashed: AO Added Share Capital, Loan & Premium Without Understanding Transaction Nature

Assessments under Income-Tax Act, 1961

CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend

Delhi ITAT Upholds PF/ESI Disallowance in U/s 143(1) Processing; Income-tax Act, 2025 Relief Held Prospective

Section 143(1) Adjustment Can Be Contested in Assessment Appeal When Retained: ITAT Lucknow

ITAT Cancels Section 263 Revision as Issue Was Already Pending Before CIT(A)

ITAT Denies Section 80GGC Deduction as Political Party Denied Reciept of Donation

Wrong Section Used to Deny Depreciation Set-Off; Section 263 Order Quashed

Municipal Body’s Section 10(20) Exemption Cannot Be Denied Due to Wrong Claim in Return

No Addition on a Different Issue if Reopened Issue Fails: ITAT Deletes ₹5.75 Crore Disallowance

Section 263 Cannot Be Invoked as AO Made No Addition After Enquiry: ITAT Mumbai
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.
