#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.

PCIT Action Invalid for Failing Twin Conditions Under Section 263

Bogus Purchases Partly Disallowed Due to Accepted Sales

ITAT Kolkata Quashed Reassessment for Borrowed Satisfaction in Share Capital Case

ITAT Mumbai Allowed Telescoping of Estimated Commission Based on Earlier Years

271D/271E Penalties Time-Barred: Limitation Runs from AO’s Action, Not Addl. CIT Notice

Accommodation Entry Cases: Full Addition Applies Without Proof

ITAT Upholds 5% Addition Where Purchases Linked to Sales

Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi

Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi

Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi

Loss on Share Sale Is Capital Loss, Not Expense: ITAT

Assessment Quashed for Missing Mandatory Section 153C Notice

Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi

Old Unsecured Loans Not Taxable Without Actual Waiver: ITAT Delhi
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.
