#section 143(3)
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Addition Deleted for Wrist Watches Due to invocation of Section 69 Instead of 69A

Agreement to Sell Treated as Transfer Date; Section 54 Exemption Allowed: ITAT Mumbai

ITAT Mumbai Upholds Composite Satisfaction u/s 153C; Sustains Partial 69C Addition in Land Deal

Assessment Collapses Once Section 263 Revision Is Quashed: ITAT Ahmedabad

ITAT Remands Section 50C Issue to DVO Despite Rejecting Earlier Agreement Plea

ITAT Mumbai Upholds Dual Commission Addition on Bogus Purchase & Sale Entries

ITAT Kolkata Quashes Reopening for Unsigned Section 148 Notice, No Disclosure Failure

AO Cannot Reopen Settled Section 10A Issue in Remand

Entire Bogus Purchase Addition Set Aside, 10% Estimated

Section 292BB Cannot Cure Lack of Jurisdiction in 143(2) Notice

Rental Income Taxed as House Property Due to Main Business Object

Bad debts u/s. 36(1)(vii) are to be allowed once offered as income in any year

TP adjustment restricted to international transaction with AE as segmental accounts not maintained

Reassessment Quashed for Using Wrong Provision Instead of Search Route
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.
