#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.

One Day, Two Opposite Assessments: ₹9.68 Crore Reassessment Quashed

TP Adjustment Restricted to AE Transactions & Five Comparables Excluded: ITAT Bangalore

Section 143(3) Assessment Using Search Material Legally Unsustainable: ITAT Mumbai

Recorded Cash Sales Cannot Also Be Taxed Under Section 68: ITAT Mumbai

ESOP Discount, Professional Fees and Section 234C Relief Allowed: ITAT Mumbai

No Business Receipts, No Deduction? ITAT Says Examine the Expenses First

Search Assessment Quashed: A Scrutiny Notice Could Not Replace Section 148

Statutory Deposit Interest Qualifies for Section 80P Deduction: ITAT Bangalore

Unproved Reimbursement Claim Supports Section 263 Revision: Calcutta HC

₹3 Crore Agreement-Holder Payment Deductible Under Section 48: ITAT Bangalore

Defective Return Cured, Scrutiny Notice Too Late: ITAT Quashes Uber Health Tech Assessment

Own PF Contribution Cannot Be Taxed Again on Withdrawal: ITAT Bangalore

Section 148 Notice Quashed Where Same Transaction Was Examined in Scrutiny: Delhi HC

Disclosed Cash Balances and Jewellery Records Explain Search Seizures: 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.
