#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.

PF Contribution Paid Within Due Date Cannot Be Disallowed Merely Due to Typographical Error

Section 263 Order Set Aside Where Underlying Section 153C Assessment Itself Is Time-Barred

Cash Deposits of Vodafone Distributor Taxable on Estimated Basis @8%: ITAT Pune

Only Commission Income Taxable in Money Transfer Activity; Entire Cash Deposits Cannot Be Treated as Income

Untraceable Suppliers: Only 5% Profit Taxable on Purchases

Section 68 Addition Quashed Where Purchases and Stock Were Not Disputed

Final Assessment Quashed for Breach of Statutory Time Limits

Only Profit Element Taxable in Bogus Purchase Cases: ITAT Mumbai

ITAT Chennai Orders De Novo Examination in Search Case Involving ₹200+ Crore Notings

Demonetization Cash Deposits Accepted as Genuine Business Receipts

No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi

No Interest Disallowance on Business Receivables from Sister Concern: ITAT Delhi

ITAT Agra Deletes Ad-hoc Expense Disallowance Without Rejection of Books

ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside
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.
