#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.

Separate Books Allegation Can’t Be Basis Without Prior Show Cause

Section 263 Invalid Where AO Took Plausible View on Farm Income: ITAT Delhi

Prior-Period Expenses Allowed When Liability Crystallises in Current Year

Bogus Purchase Addition Deleted for Lack of Independent Enquiry

Customer Advances Not Cash Credits Under Section 68

Mechanical Approval Quashes Search Assessment Under Section 153A

Salary Paid and TDS Deducted, Yet Proof Still Required

Reassessment Quashed: No Valid ‘Reason to Believe’ Despite Insight Portal Data – Gujarat HC

Interest on Allegedly Bogus Loans Sent Back for De Novo Adjudication

Bogus Purchase Addition Deleted Without Remand Report Violates Rule 46A Procedure

IDS Liability: Self-Assessment Tax Must Be Adjusted; Form-4 Denial Arbitrary

Manufacturing Comparable Fails 75% Trading Turnover Test, Excluded from TP Analysis

Gujarat HC Restored Income Tax Appeal Despite Pending Settlement Proceedings

Interest from Employee Loans Taxable as Business Income: Gujarat HC
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.
