#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.

Deduction Disallowance Remanded Because Net Impact Was Nil

153A Addition Deleted for Lack of Incriminating Material

Section 263 Invoked Because Education Cess Claim Was Not Examined in Limited Scrutiny

₹1 Crore Commission Addition Rejected for Mere Suspicion

Assessment Quashed for Ignoring Binding DRP Directions

Estimated Income Reduced Because Declared Profit Was Ignored

Share Capital Addition u/s 68 Fails in Pre-2013 Years: Kolkata ITAT Deletes ₹4.28 Cr

Addition Restored for Violating Rule 46A Procedure

Cash Addition Quashed for Wrong Section: 153C, Not 153A, Applicable

Reassessment Quashed for Breach of Proviso to Section 147

PF–ESI Disallowance Sustained Because Checkmate Services Applies Retrospectively

Section 36(1)(viii) Deduction Allowed for Renewable Energy Financing Business

ITAT Mumbai Rejected Section 50C Due to Flawed Valuation of Tenanted Property

Entire Purchase Addition Quashed for Exceeding Appellate Jurisdiction
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.
