#section 143(3)
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Section 68 Addition Cannot Be Sustained Without Proper Evaluation: ITAT Mumbai

Sales Accepted, Purchases Can’t Be Branded Bogus: ITAT Chandigarh

Transfer Pricing Addition Deleted for Ignoring Binding ITAT Directions

No Interest Disallowance Where Own Funds Are Ample & Interest Income Reflected in Form 26AS

Agricultural Income Cannot Be Arbitrarily Estimated Without Considering Expenses: ITAT Rajkot

ITAT Chandigarh Deletes Bogus Purchase Addition as Sales Accepted & Purchases Are Evidence-Backed

ITAT Chandigarh Quashes Search Assessment for Non-Compliance with New Reassessment Regime

Apply Reasonable Profit Rate Due to Sub-Contracts, Not 10%: ITAT Bangalore

Waiver of Debentures Not Taxable; Set-off of Losses Must Be Allowed – ITAT Pune

Survey Statement Alone Insufficient to Justify Tax Additions: Chhattisgarh HC

ITAT Chandigarh Restored Appeal to CIT(A) Due to Denial of Hearing Opportunity

AO Must Record Reasons to Reject Section 270AA Immunity: Calcutta HC

How to Resolve Your Section 143(2) Scrutiny Notice of 2025 by 31.03.2026

Appeal Cannot Be Dismissed for Typographical Error in Form 35: ITAT Hyderabad
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.
