#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.

Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect

Ancillary Software Services Protected Under DTAA as FTS Conditions Not Met

Search Assessment Limited as Bank Valuation Found Insufficient Evidence

Failure to Follow 263 Directions Renders Assessment Unsustainable

Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions

NRI Cash Gift Addition Under Section 68 Remanded by ITAT Chennai

ITAT Hyderabad quashes final TP assessment as time-barred despite DRP directions

Estimated Gross Profit Addition Collapses When Excess Stock Is Not Proved

Crucial Rule 46A evidence can’t be ignored: ITAT Agra remands section 68 addition

Profit Mismatch Between Audit Report and Return Validly Revised

Twin Conditions of Section 263 Not Met, Revision Order Set Aside

ITAT Rejects Business Parlance Test in Section 56 Application

DRP Route Cannot Extend Statutory Time Limit Under Section 153

Proportionate Method Applied to Partly Accept Agricultural Income
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.
