#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.

No Section 68 Addition After Full Repayment of Loans Already Examined in Search Assessment

Assessment framed on basis of mechanical approval u/s. 153D is not tenable: ITAT Patna

Jurisdictional AO not authorized to issue notice u/s. 148 post faceless mechanism: ITAT Hyderabad

Revision u/s 263 Quashed: AO’s Plausible View on 80P Deduction Cannot Be Substituted by PCIT

Day of arrival to be excluded while computing period stayed in India: ITAT Delhi

WhatsApp chat retrieved from third party not sufficient for addition: ITAT Ahmedabad

Rental Receipts from IT Parks – Business Income or House Property?

Average price of Kingsman Publication report and NYBOT to be considered for computing ALP

Carbon Credit Sale Treated as Capital Receipt, Not Taxable Income

Search Assessments Quashed for Lack of Prior U/s 153D Approval

Documented and Repaid Unsecured Loans Cannot Be Treated as Accommodation Entries u/s 68

No TPO Variation, No DRP Route: Assessment u/s 144C Quashed as Without Jurisdiction

Section 68 Additions Rejected as Loan Repayment and Cash Sales Explained

RTGS Sale Proceeds via Credit Society Not Unexplained Money
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.
