#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.

Only Unexplained Portion of Cash Deposits Can Be Taxed: ITAT Chennai

Non-examination of issue of depreciation claimed on goodwill justifies revision u/s. 263

Depreciation on Amalgamation Goodwill Allowed Under Settled Law

Section 68 Loan Addition Solely on Third-Party Statement Fails if no Independent AO Inquiry

ITAT Delhi Upholds Section 80-IC Deduction for Lotus Herbals; Bogus Expansion Claims Rejected

Section 68 Addition Fails Without Proof of Actual Penny Stock Trades: ITAT Mumbai

Stamp Duty Value on Allotment Date Applies Under Section 56(2)(x): ITAT Mumbai

Opening Balances and Proven Loans Cannot Be Taxed on Suspicion: ITAT Mumbai

Motor Car Disallowance Deleted as Ownership & Business Use Proved: ITAT Mumbai

Notice by Wrong Officer Invalid, ITAT Kolkata Set Aside Entire Assessment

DEPB Not Excludable from Gross Profit for Business Income; ITAT Deletes Addition

Income Tax Refund Adjustment Barred When Tax Demand Stayed U/s. 220(6): Calcutta HC

Reassessment Quashed for Lack of Assessee-Specific Evidence in Penny Stock Case

Objections Filed Before Wrong AO by Mistake Can’t Defeat Right to DRP Adjudication
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.
