#section 143(3)
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Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi

Initial Public Offer expense allowed u/s. 48(i) proportionate to shareholding

Set-Off of Capital Loss Beyond 8 Years Denied; 50% Deduction on Interest Allowed: ITAT Panaji

Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi

GST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation

No additions on account of consultancy receipts and alleged unexplained investments

Section 68 Addition Deleted Due to Absence of Incriminating Material in Search Assessment

Invalid Jurisdiction Under Section 153C Due to Vague Satisfaction Note for Multiple Years

Reassessment Quashed as Mechanical Approval u/s 151 & Jurisdiction Wrongly Assumed by ITO

ITAT Deletes Penny Stock Addition as Shares Were Purchased in Earlier Assessment Year

ITAT Bangalore Deletes Sec. 69A Addition on Cash Re-deposit Out of Explained Loan Withdrawals

Missed DRP timeline kills TP addition; ₹288 Cr share capital upheld

Wrong signatory, no appeal: ITAT dismisses RGUHS case as invalid

ESOP cost is revenue, not capital: ITAT allows ₹721 Cr deduction
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.
