#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.

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

ITAT Delhi Restricts Section 69A Addition to ₹10 Lakh on Liquor Sale Cash Deposits

263 Revision Invalid: Protective Assessment Permissible When Substantive Addition Already Done

Share Premium Addition Deleted as AO Found No Defect in Records

Demonetisation Cash Deposits Explained by Recorded Cash Sales: ITAT Delhi Deletes Addition

ITAT Mumbai Deletes ₹37 Lakh 271D Penalty: Third-Party Statements Insufficient

ITAT Kolkata Strikes Down Assessment for Lack of Jurisdiction Based on CBDT Limits

Small Stamp Duty Variations Cannot Trigger Section 56(2)(vii)(b) Deemed Income

ITAT Mumbai Deletes Section 14A Disallowance as No Expenditure Was Claimed

Section 56(2)(x) Addition Deleted as Demerger Was Tax-Neutral

ITAT Delhi Upholds Deletion of Section 68/69C Additions on Demonetisation Cash Sales Evidence
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.
