#section 143(3)
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Section 69C Commission Addition Falls After Section 68 Deletion

ITAT Agra Deletes Section 270A Penalty on Ad-hoc Disallowance Without Rejection of Books

Section 68 Cannot Be Invoked in Partner’s Hands for Firm’s Loan Write-Back: ITAT Mumbai

ITAT Orders Fresh Benchmarking of Royalty Payments, Prefers Traditional Methods Over TPM

Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry

Section 28 Interest Is Compensation, Not Income: Reassessment Set Aside

Section 54B Deduction Denied as Agricultural Land Purchased in Wife’s Name

No Fresh Section 143(2) Needed After Jurisdiction Transfer by Valid Original AO

Section 11 exemption granted as surplus from vocational training used only for educational purpose

Section 68 Cannot Be Invoked Merely for Non-Appearance of Share Subscribers on Presumptions

Share Capital & Premium Can’t Be Added Solely for Non-Appearance of Investors: ITAT Kolkata

Bogus Purchases: ITAT Mumbai Restricts Addition to 5% Where Sales Are Undisputed

Penalty on Estimated Bogus Purchases Unsustainable: ITAT Pune

ITAT Mumbai Quashed Section 69 On-Money Additions for Natural Justice Breach
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.
