#section 143(3)
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Demonetisation Cash Deposits Accepted: ITAT Caps Addition at ₹2 Lakh, Disallows 115BBE

ITAT Delhi Set Aside Addition for Commission Due to Lack of Enquiry

Section 14A Disallowance Rejected for No Nexus With Borrowed Funds

No Addition in Unabated Search Year Without Seized Evidence: ITAT Kolkata

Mere “Approved” Not Enough: ITAT Voids Reopening for Mechanical Sanction

Ad-hoc Disallowance Capped at 8% for Estimation Without Rejecting Books

Reassessment Quashed for Mechanical Section 151 Approval: ITAT Delhi

CIT(A) Cannot Dismiss Grounds as “Not Adjudicated”: ITAT Delhi

ITAT Delhi Quashed Section 153C Assessment for Failing ₹50 Lakh Threshold

Delhi HC Slams Arbitrary Income Tax Reopening, ₹1 Lakh Cost per Case

Assessment u/s 143(3) Invalid When Case Falls in 153C Block Period: ITAT Delhi

Notional Rent Deleted for Unsold Villas Held During Pandemic: ITAT Bangalore

Section 153A Invalid Where No Incriminating Material Found in Search: ITAT Delhi

Contribution to State Nodal Agency Allowed as Application of Income
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.
