#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.

VAT-Accepted Turnover Can’t Be Retaxed as Unexplained Cash

No Satisfaction Under Section 14A, Rule 8D Disallowance Fails

Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition

Reopening Quashed Due to Borrowed Satisfaction in Share Capital Case

Entire Assessment Collapses Due to Non-Jurisdictional 143(2) Notice

Aggregate Cash Payments Can’t Trigger Section 40A(3) Disallowance

Bogus Commission to Shell Entity Taxable Under Section 68

Crypto Closing Stock Addition Remanded Due to Procedural Illegality

Once Limitation Ends, TPO Route Cannot Extend Assessment Time

Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT

Reassessment Quashed for Change of Opinion on Promotional Expenditure

Reassessment Quashed Due to Change of Opinion After Scrutiny

Reassessment Quashed Due to Change of Opinion on Share Capital Scrutiny

Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit
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.
