#section 143(3)
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Assessments Quashed for Invalid Section 153C Satisfaction Note

ITAT Lucknow Upholds Reopening u/s 150; Deletes Unsecured Loan Addition

Grandfathered capital gain as per Article 13(4) not to be adjusted against long-term capital loss

No Section 41(1) Addition Without Actual Cessation of Liability

Unexplained Capital Addition Sent Back Due to Procedural Lapse in Appeal

Section 153C Order Invalid Without Proper Satisfaction

1% Shroff Commission Addition Set Aside for Lack of Verification

Accommodation Entry Income Cut to 1.5% in Bank Routing Case

Section 263 Invoked for Lack of Inquiry into Exceptional Items

Audit Penalty Set Aside Due to Bona Fide Cause for Delay

Dividend Exemption Restored as Form Cannot Override Substance

No Bank Entry or Form 26AS: Professional Fee Claim Rejected

Stamp Duty Addition Deleted for Lack of Evidence of Claim

Disallowance of business loss without pointing out specific defects is impermissible
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.
