#section 143(3)
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Demonetisation Cash Deposits of Principals Cannot Be Added in Agent’s Hands: Delhi ITAT

Delhi ITAT Quashes Reassessment Over AO’s Non-Application of Mind

Delhi ITAT: No ‘Asset’, No Reopening Beyond 3/6 Years; 148 Notices Quashed

Delhi ITAT Quashes ₹20.56 Lakh Penalty Due to Vague Notice Under Section 270A

Extensive Charitable Activities shield educational society from denial of exemption and retrospective cancellation of registration

Agricultural Income Can’t Be Denied Merely on Suspicion: Bangalore ITAT

Rework Transfer Pricing Addition as Cyber Media Research Was Comparable to Support Services: ITAT Mumbai

ITAT Delhi Deletes Bogus Purchase Addition as Sales Were Recorded

Section 143(1) Intimation Cannot Override Ongoing Scrutiny Assessment: ITAT Mumbai

Section 40(a)(ia) Disallowance Cannot Apply as Expenses Stayed in Work-in-Progress: ITAT Mumbai

Non-Appearance of Directors Not Sufficient to Treat Share Capital as Bogus: ITAT Kolkata

Capital Gain Cannot Be Taxed in Year of Sale Deed Registration if Transfer Occurred Earlier: ITAT Bangalore

Reassessment Quashed as AO Relied Only on Existing Records for Loan Waiver Addition

ITAT Mumbai Allows Gift Card Discount Claim as Liability Crystallised at Time of Sale
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.
