#section 143(3)
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CIT(A) Mistaken on VSVS Leads ITAT to Remand Quantum Appeal

Tribunal Orders Fresh Probe on Rs. 5.24 Cr Land Addition Over 8-km Claim

Interest Paid Deduction Upheld Despite AO’s Re-Examination

Discontinued Business Does Not Transfer Property Ownership to Partners: ITAT Visakhapatnam

ITAT Restores Section 80P Deduction for Cooperative Society Interest Income

Double Taxation Prevented: Tribunal Deletes Addition as Cash Sales Already Recorded

Consistent Withdrawal Pattern Valid Source – Section 69A & 115BBE Addition Deleted

ITAT Cuts Additions from Rs.13.91 Lakh to Rs.1.39 Lakh Using 10% Estimate

Section 271(1)(c) Penalty Deleted as Additions Based Only on Differing Interpretation

Amount paid before due date of return not supposed to be disallowed under section 43B

Repayment Proves Genuineness – Unsecured Loans Accepted, Addition Removed

ITAT Dismisses Rs. 24 Crore Additions Over Third-Party Documents

Penalty Deleted After ITAT Quashes Quantum Addition

Excess FTC Claim Not Underreporting—No Section 270A Penalty: Karnataka HC
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.
