#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.

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

ITAT Reduces Demonetization Cash Deposit Addition to 10% Due to Supporting Evidence

Reopening After 4 Years on Same “Hawala Purchase” Material = Mere Change of Opinion: Pune ITAT Quashes Reassessment

Income Tax Additions Based Only on DRI Allegations Sent Back for Fresh Review by ITAT

Delay in Form 10 Can’t Defeat Charity: ITAT Revives ₹1.28 Crore Section 11(2) Accumulation Claim

ITAT Slams ₹120 Crore Section 68 Addition on Fintech Giant: AO Cannot Ignore Evidence & Make Mechanical Additions

No Incriminating Material, No 153A Addition: ITAT Bangalore Deletes Massive Additions in JDA Search Case

ITAT Kolkata Remands Rs. 3.30 Cr Section 271D Penalty Case

Software Licences Aren’t Capital Assets: ITAT Allows ₹37.87 Crore Deduction to BNP Paribas

Search Surrender Doesn’t Mean Maximum Penalty: ITAT Cuts Section 271AAB Levy from 90% to 30%
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.
