#section 143(3)
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No Section 69A Cash Deposit Addition Without Proper Inquiry & Evidence: ITAT Mumbai

Penny Stock Allegation Rejected Due to Lack of Evidence Against Share Transactions

Channel owners cannot be taken as comparables for distributors for transfer pricing purpose

Section 11 Exemption Allowed as Property in Trustees’ Names Held Not Beneficial to Them

Share Transfer in Family Arrangement Not Taxable: ITAT Deletes ₹489 Crore Addition

ITAT Rejects Appeal Where Declared Capital Gains Accepted Without Adjustment

TP Segment Split Rejected as Trading & After-Sales Services Are Inextricably Linked; TNMM at Entity Level Upheld: ITAT Delhi

Refund of Earlier Advance Can’t Be Taxed as Accommodation Entry U/s 68: ITAT Delhi

No TDS on Foreign Agent Commission for Services Rendered Abroad; ITAT Deletes Section 40(a)(i) Disallowance

No Adhoc Disallowance of Commission on Assumptions Without Specific Defects: ITAT Delhi

Interest from co-op banks qualifies for Section 80P(2)(d) deduction: ITAT Indore

Assessment Proceedings invalid Without Valid Section 143(2) Notice: ITAT Indore

Section 143(2) Notice Mandatory for Valid Section 143(3) Assessment: ITAT Indore

Penalty U/s 270A Quashed – Failure to Specify ‘Misreporting Limb’ in Notice Held Fatal
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.
