#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.

DSIR Approval Binding: ITAT Allows Section 35(2AB) Deduction for R&D Expenses

Advertisement Expenses Cannot Trigger TP Adjustment Without AE Arrangement

Section 272A(1)(d) Penalty Unsustainable When Scrutiny Assessment Accepted Returned Income

WhatsApp Chats Alone Cannot Justify Section 69A Addition for Jewellery Purchases: ITAT Delhi

Bombay HC Condones 430-Day Delay in Filing Form 10 for Section 11 Exemption

Demonetisation Sales Cannot Be Treated as Bogus for Accepting SBNs: ITAT Bangalore

Form 16 Trap: ITAT Deletes ₹51 Lakh Penalty on Wrong ESOP Exemption Claim

ITAT Deletes ₹6.75 Crore Professional Fee Disallowance Linked to Iran Sanction Banking Issues

Statutory SLR Deposits Save 80P Deduction – ITAT Bangalore Draws Clear Line Between Mandatory Funds & Idle Surplus!

No Cross-Examination, No Addition: ITAT Deletes ₹1.09 Crore “Entry Operator” Loan Addition

Suppliers Ignoring Section 133(6) Notices Alone Can’t Make Purchases Bogus: ITAT Gives Fresh Lifeline to Liquor Trader

Bombay HC Quashes Reassessment as Limitation Expired Before Assessment Order Was Passed

ITAT Kolkata Allows Foreign Tax Credit Despite Late Filing of Form 67

ITAT Quashes Section 153C Assessments As AO Recorded Improper Satisfaction
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.
