#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.

Section 144C doesn’t extend outer time limit: ITAT Hyderabad quashes TP final order as barred by limitation

Delay Condoned for 81-Year-Old, Capital Gains Reassessment Restored

Maharashtra PSI-2007 incentive is capital receipt: ITAT allows ₹37.85-cr subsidy, rejects revenue tag

Cash-Basis Professional Can’t Be Taxed on Mere 26AS Entries; ITAT Deletes Addition

₹50 Lakh Credit Without Source or Capacity Fails Section 68 Test; ITAT Upholds Addition

Books rejection upheld, but 8% profit estimate cut down to 2%

Interest Follows Purpose, Not Label: ITAT on Section 57(iii) Deduction

Search Return Can Reduce Income; U/s 69A Fails & CSR Eligible U/s 80G

Common Section 153D approval makes all search assessments void ab initio

ITAT Deletes ESOP Disallowance but Remands TP Comparables Over Functional Mismatch

Recovery Beyond 20% of Disputed Income Tax Demand Unlawful: Calcutta HC

Invalid Sanction Kills Reopening: ITAT Says PCIT Cannot Replace JCIT Under Old Section 151(2)

Repayment of Friendly Loan Explained: ITAT Deletes ₹12.50 Lakh Addition u/s 69A

Remand Ordered Since AO Adopted U/s 143(1) Figures Without Addressing Disallowances
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.
