#section 143(3)
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Third-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition

Withdrawal of approval u/s. 10(23C)(vi) without corroborative evidence of personal benefit not justifiable

ITAT Amritsar Deletes Section 69A Addition on Demonetisation Cash Sales

ITAT Restores Section 54F Dispute to CIT(A) After Death of Assessee

ITAT Confirms U/s 263 Revision for Unexamined U/s 80G Donation

Reassessment u/s. 148 quashed as name of petitioner doesn’t appear in seized material

Revision proceeding u/s. 263 quashed as AO has taken plausible view

Seller’s Settlement Admissions Don’t Defeat Slump sale Buyer’s Depreciation Claim: Gujarat HC

Full Section 54F Exemption Allowed for Joint Purchase Where Assessee Funded Entire Cost: ITAT Jaipur

No Section 271(1)(c) Penalty for Unsubstantiated Portion of Section 54F Deduction: ITAT Chennai

Order Set Aside as CIT(A) Relied on Additional Evidence Without Remand Report

Addition of cash already taxed in a relative’s income is impermissible: ITAT Patna

CIT(A) Order Set Aside as Advance Tax Requirement Misapplied in Loss Case

Arbitrary 3% Profit Estimation Struck Down by ITAT Hyderabad
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.
