#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.

Gujarat HC Quashed Reassessment Notice Due to Absence of Fresh Material After Scrutiny Proceedings

ITAT Deletes Section 43CA Addition as Presumptive Taxation Already Includes Stamp Duty Value

Section 80P(2)(d) Deduction Allowed on Interest from Cooperative Banks: ITAT Amritsar

ITAT Delhi Quashes Reassessment as Wrong Explanation Invoked & Casual Approval

Condonation of Delay Requires Fair Opportunity – ITAT Remands Matter Despite 18-Month Delay

Revision Under Section 263 Invalid as AO Conducted Adequate Inquiry: ITAT Mumbai

Protective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases

No Capital Gains on JDA Amid Family Dispute; Additions Based on Statement Alone Unsustainable – ITAT Bangalore

AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi

Bombay HC Quashed Assessment Order as No SCN Issued Under Section 69

Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow

Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained

Section 68 Addition Upheld as Credit Entry Year Determines Taxability not year of Receipt in Bank

ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
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.
