#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.

Unsecured Loan Addition Set Aside Due to Rule 46A Lapse

Cash Deposit Addition Quashed Due to Proper Medical Receipts Records

Interest for Late Original Return Valid Despite Timely Search Filing: ITAT Ahmedabad

No Addition in Unabated 153A Assessment Without Incriminating Material: ITAT Kolkata

₹30.90 Cr Section 271(1)(c) Penalty Quashed for Debatable Lease Rent Issue

Survey Addition Can’t Be Extrapolated: ITAT Chandigarh Limits Bogus Salary Addition to One Month

Bombay HC directs Income Tax department to allow lawful claims in e-filing utility

Sale of Land with Old Residential Shed Qualifies for Section 54 Relief: ITAT Chandigarh

Addition u/s. 69A quashed as nature and source of deposit duly explained

ITAT Ahmedabad Upholds ₹2.40 Cr Disallowance u/s 40A(2)(b) for Excess Director Remuneration

ITAT Pune Quashes Section 263 Revision; Upholds 80P Deduction on Bank Interest

Only Profit Element Taxable on Cash Deposits & Unsecured Loans: ITAT Rajkot

No Depreciation, No Section 50: ITAT Mumbai Deletes Addition on Car Sale

Section 271(1)(c) Penalty Deleted as Section 14A Disallowance Alone Is Not Enough: 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.
