#section 143(3)
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Section 10(23C)(iiiab) Rejected for Lack of Educational Activity and Government Funding

ITAT Rejects Bogus Debtors Theory: Rs. 65.19 Lakh Addition Deleted for Lack of Evidence

SC Affirms Addition After Assessee Fails to Prove Bank Liabilities as Genuine

Reopening Beyond Four-Year Limit Invalid if Original Assessment Fully Disclosed Facts

ITAT Bangalore Upholds Tax on Waived Trade Liabilities and Unexplained Purchases

Deemed Rent Upheld Using Online Data; Interest Deduction Remanded

Payment for International Private Leased Circuits not royalty hence disallowance u/s. 40(a)(i) not justified

Temple Vazhipadu vs Demonetisation: ITAT Deletes SBN Addition of Rs. 1.45 Lakh

Vivad se Vishwas Opt-Out Does Not Bar Tax Appeal: ITAT Decision

Neurology conferences and workshops covered u/s. 2(15) hence exemption u/s. 11 admissible

CIT(A) Cannot Set Aside Every Section 144 Order Automatically—Addition Deleted After AO Confirms Reconciliation

Same-Day 153D Approval Invalidates Section 153A Assessments

Wrong Email, Wrongful Ex-Parte Order: ITAT Sends 12A Appeal Back to CIT(A)

Disallowance Remanded Because U/s 13A Exemption Not Automatic for TDS
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.
