#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.

Electricity Consumption Charges Wholly for Business Purposes allowable: ITAT Delhi

No Penalty on Capital Gains from JDA: ITAT Says Debatable Issue Cannot Trigger Concealment Penalty

ITAT: CIT(A) Cannot Bypass Rule 46A; If Property Is Stock-in-Trade, Section 43CA Must Also Be Examined

Bogus LTCG Addition Sustained as Tribunal Finds Evidence of Fabricated Share Purchase Records

ITAT Lucknow Allows Set-Off of Spouse’s F&O Losses Arising From Gifted Funds

ITAT Directs GP-Based Addition as Jewellery Purchases Formed Part of Sales & Closing Stock

Low Declared Income Alone Cannot Negate Creditworthiness – Section 68 Addition Deleted

ITAT Delhi Quashes Search Assessments Due to Mechanical Section 153D Approval

ITAT Deletes FTS Addition as Standard Cybersecurity Software Sales Were Not Technical Services

AO Failed to Record Mandatory Conditions for Reopening: ITAT Deletes ₹13.10 Crore Share Capital Addition

ITAT Deletes Interest Disallowance as AO Failed to Prove Borrowed Fund Diversion

ITAT Delhi Deletes Demonetisation Addition for Cash Sales Already Offered to Tax

ITAT: Profit Cannot Be Estimated Arbitrarily Merely Because Books Were Not Produced

Denial of Section 11 Exemption Doesn’t Trigger Section 115BBE: 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.
