#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.

DVO Valuation Rejected as Assessee’s Registered Valuer Had Reported Higher FMV

Reopening of Assessment Invalid as DVO Valuation Was Lower Than Assessee’s Declared Value

Section 80G Deduction Allowed as Donations Were Made to Eligible Institutions Despite CSR Obligation

CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible

ITAT Mumbai Restricts Bogus Purchase Addition to 7.87% of profit element

No Double Taxation on Liability Write-Back: Delhi ITAT Deletes Section 41(1) Addition and Notional Interest Demand

Copy-Paste Reasons Sink Reassessment: Delhi ITAT Quashes Reopening for Non-Application of Mind

No 14A Disallowance Without Satisfaction, No Penalty on Debatable Issues

No Addition for Notional Interest Based Solely on Seized Working Sheet: ITAT Mumba

Bogus Supplier Tag Alone Not Enough: ITAT Deletes Purchase and Loan Additions

Penny Stock Allegation fails without direct evidence: ITAT deletes addition on Exempt LTCG

ITAT remits purchase addition issue to AO, confirmed 50% disallowance of unsubstantiated labour charges

Pune ITAT Deletes Addition on Cash Deposits as Scrap Business Was Accepted in Other Years

Section 68 Applies Even to Real Estate Customer Advances: Pune ITAT remand case
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.
