#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.

Transfer Pricing Adjustment Softened for Long-Standing ECB Loans

Ind-AS Fair Value Gains Can’t Be Ignored in Section 94B Scrutiny

Detailed U/s 153C Enquiry Bars PCIT from Revising Completed Assessment

Accepted Project Revenue Confirms Genuineness of Related Purchases

Assessment u/s. 143(3) quashed as being in violation of provisions of section 144B

Tribunal reversing order of CIT(A) without demonstrating any perversity is not justifiable

US Government Pension Exempt Because DTAA Overrides Domestic Tax Law: ITAT Delhi

Reassessments Quashed Due to Lack of Year-Specific Seized Material: SC

Presumptive Taxation Allowed as Partner’s Remuneration Is Professional Income: ITAT Delhi

Entire Purchase Disallowance Rejected; 6% GP Estimation Upheld

No OTS, No Write-Back: ARC Haircut Can’t Trigger Section 41(1)

Invalid DVO Reference Cannot Extend Limitation Under Section 153

Cash Deposits Explained – Protective Addition Deleted

EPF/ESI Disallowance from CPC Not Open in Section 143(3) Appeal
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.
