#section 143(3)
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Reassessment After Four Years Invalid for Change of Opinion: ITAT Chennai

ITAT Mumbai Quashed Cash Addition Based Only on Third-Party Excel Sheet

ITAT Mumbai deleted Bogus LTCG additions for Lack of Direct Evidence

Section 54F Exemption Cannot Be Denied for Small or Modest House Construction

Section 263 Revision Upheld for Lack of Enquiry on Cash Deposits

Appeal Cannot Be Dismissed Without Deciding Delay Condonation

Artificial profit/loss arising from client code modification requires transaction-wise reconciliation-Matter restored

Section 68 Addition Deleted as No Credit Entry Found in Books

Conference Expenses Deletion Set Aside for Rule 46A Violation

Additions Under Section 153A Quashed for Lack of Incriminating Material

Aggregated Cash Payments Cannot Trigger Section 40A(3) Disallowance

Recorded Sales During Demonetisation Cannot Be Taxed as Unexplained Money: ITAT Hyderabad

Survey-Based Additions Set Aside Due to Lack of Effective Hearing

Section 68 Addition Quashed for Exceeding Limited Scrutiny Scope: ITAT Mumbai
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.
