#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.

Deemed Search After 1 April 2021 Invalidates Section 153C Notice: ITAT Delhi

Dual Section 151 Approval Invalidates Reassessment Proceedings: ITAT Delhi

Penalty Not Automatic When High Court Admits Quantum Appeal: ITAT Delhi

Loan-to-Equity Conversion and Explained Demonetisation Deposits Not Taxable Under Section 68: ITAT Delhi

Third-Party Search Material Requires Section 153C; Protective Addition Deleted: ITAT Delhi

ITAT Bangalore: ₹2 Lakh Cash Deposit Explained by Retail Sales Records

Bogus Purchase GP Addition Restricted From 2.88% to 1%: ITAT Delhi

ITAT Delhi: ₹1.47 Crore Ad Hoc Salary, Interest and Creditor Adjustments Deleted

Pre-April 2017 Surrendered Income Taxable Under Normal Provisions, Not Section 115BBE: ITAT Delhi

Section 263 Revision for Non-Initiation of Section 270A Penalty Quashed: ITAT Delhi

Section 13(1)(d) Violation Cannot Deny Section 11 Exemption on Entire Income: ITAT Delhi

Supplier’s Non-Filing of ITR Cannot Make Business Expenditure Bogus: ITAT Delhi

ITAT Mumbai Upholds Loan and Interest Relief; Remands Rule 8D Computation

Share Sale Examined in Original Assessment: Reopening After Four Years Quashed
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.
