#section 143(3)
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Source-of-Source Proviso Inapplicable to AY 2011-12: ITAT Chennai Deletes ₹17 Cr Addition

Section 148A(d) Order After Limitation Makes Reassessment Void: ITAT Mumbai

Reassessment Writ Dismissed as Statutory Appeal Was Already Pending Before CIT: Chhattisgarh HC

AO Disallowed 25% of Purchases; PCIT Wanted 100%: Mumbai ITAT Quashes Section 263 Revision

Section 143(2) Cannot Replace Section 148 After Post-2021 Search: ITAT Mumbai

Section 153C Requires Year-Specific Nexus With Seized Material: ITAT Mumbai

Separate NLD Undertaking Eligible for Section 80-IA Deduction: ITAT Mumbai

Public Company Director Cannot Face Section 179 Recovery Without Statutory Findings: Gujarat HC

Return E-Verified Later Deemed Filed on Original Filing Date for Section 234A Interest: ITAT Chennai

Consequential Assessment Cannot Survive After Section 263 Order Quashed: ITAT Mumbai

“5kg Mangoes” WhatsApp Message Cannot Alone Prove Company’s Unexplained Cash: ITAT Mumbai

ITAT Quashes ₹29.65 Crore Additions as Fresh Section 148 Notices Were Time-Barred

Mark-to-Market Loss on Physical Silver Held as Trading Stock Allowable: ITAT Mumbai

Separate Gaming Winnings Cannot Be Aggregated for Section 194B TDS: ITAT Mumbai
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.
