#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.

₹903 Crore ESOP Expenditure Allowed as Business Expense Due to Binding HC Ruling

Reopening Invalid as Based on Issue Already Decided in Earlier Year: Gujarat HC

ITAT Delhi Invalidates 153C Proceedings Because Satisfaction Note Lacked Income Link

Undisclosed Income Additions Quashed as Revenue Failed to Corroborate Diary Entries

Section 80P Deduction Allowed as Bank Interest was Attributable to Business of Credit Society

Online Platform Income Not Taxable as FTS Due to Failure of ‘Make Available’ Test: Delhi HC

Reassessment Beyond 10-Year Limit Invalid: Gujarat HC Quashes Notice for AY 2012-13

No Disallowance on Proven Loan Use; Forecasting Expense Allowed as Business Cost – Aishwarya Bachchan Gest Relief

ITAT Limits Its Directions – Excludes Comparables Due to Improper Remand to DRP

Partial Disallowance Upheld as Assessee Failed to Prove Full Business Nexus of Expenses

ITAT Mumbai Restores ₹32.67 Cr Loan Addition Due to Incomplete Verification of Creditors

CPC Cannot Reduce TDS Credit Based on Turnover Differences in 26AS: ITAT Delhi

Penalty U/s 270A Held Premature – ITAT Bangalore Restores Matter Pending Quantum Outcome

115BBE Amendment Not Retrospective – ITAT Chennai Restricts Tax to 30% for Pre-01.04.2017 Transactions
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.
