#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.

ITAT Delhi Remands Transfer Pricing Case Due to Alleged Double Addition of TP Adjustments

AO cannot finalize assessment before completion of DRP mechanism: Karnataka HC

ITAT Deletes 10% Expense Disallowance as No Specific Defects Found in Audited Books

No GP Addition if No Specific Defects Found in Books of Account: ITAT Delhi

Section 148 Notice Invalid if There Was Only Reason to Suspect, Not Reason to Believe: ITAT Mumbai

No On-Money Addition based on Unsubstantiated Excel Sheets: ITAT Mumbai

Reassessment Invalid as AO Relied Solely on Investigation Report without Inquiry: ITAT Delhi

Channel Owner Companies not Comparable Due to Functional Differences: ITAT Delhi

Distribution Fee for Channel Distribution Not Royalty: ITAT Mumbai

LTCG Exemption allowed as Revenue Failed to Link Assessee to Penny Stock Manipulation

Section 68 Addition Upheld as Penny Stock Gains Failed Test of Human Probabilities: ITAT Mumbai

Builder Statements Alone Could Not Prove On-Money Payment: ITAT Mumbai

ITAT Delhi Upholds Addition as Penny Stock LTCG Lacked Genuineness

CSR Expenditure Not Automatically Bar Section 80G Deduction: ITAT Ahmedabad
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.
