#section 143(3)
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Section 271(1)(c) Penalty not leviable on estimated bogus-purchase disallowance: ITAT Mumbai

Assessment Set Aside for Non-Consideration of Mandatory Penalty Provisions

TP Adjustment Based on DRI Allegations Cannot Survive After Exoneration: ITAT Mumbai

Section 271(1)(c) Penalty Quashed for Vague Notice Without Specifying Charge: ITAT Indore

Protective Additions fails Once Substantive Additions Confirmed: ITAT Chandigarh

Indexed Cost of Land Cannot Be Denied on Presumption: ITAT Hyderabad

Technical Lapse Ignored: ITAT Upholds Section 11 Exemption Despite Late 10B

Cash Sales During Demonetisation Held Genuine, Section 68 Fails

WhatsApp Chats Between Third Parties Not Evidence Against Company Without Corroboration

Commission Addition Deleted for Lack of Proof of Accommodation Entries: ITAT Delhi

ITAT Chennai Dismissed Income Tax Appeal Due to Ongoing Insolvency Proceedings

No TDS on reimbursement of interest paid by a partner on behalf of firm

Double Taxation Bar Invoked to Delete Interest TP Adjustment: ITAT Delhi

Section 271D/271E Penalty Fails once Quantum Additions Deleted for Cash Loan Violations
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.
