#section 143(3)
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Survey-Based Additions Set Aside Due to Lack of Effective Hearing

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

Gold Jewellery Seized u/s 132A Held Explained – Addition u/s 69 r.w.s. 115BBE Deleted

Reimbursement Transactions Remanded for De Novo TP Examination

Income Estimation in Circular Trading Fails Without Incriminating Evidence

Madras HC Quashed Reassessment for Limitation Breach Despite Software Depreciation Dispute

TDS credit reflected in 26AS cannot be denied for procedural lapse: ITAT Mumbai

Deletion of Protective Income Tax Addition Based on Error Set Aside

Income Tax Penalty Revision Barred After Amnesty Grant for Finality of Disputes: Rajasthan HC

On-Money Gross Receipts Not Taxable, Only Profit Can Be Assessed

Accommodation Entries Taxable Only on Commission, Not Gross Credits

ITAT Kolkata Upholds Reopening & Sustains ₹1 Cr Addition u/s 68 on Alleged Accommodation Entry

Notice Invalid as Approval Under Section 151(ii) Was Defective: ITAT Raipur

Reopening Dropped as Supreme Court Concession on AY 2015-16 Is Binding
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.
