#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.

ITAT Clarifies: Working Capital Adjustment May Nullify Interest Addition

Disallowance Invalid as Negative Capital Stemmed from Non-Cash Adjustment

Tribunal Rejects Reopening Triggered by Irrelevant Information

When Quantum Dies, Penalty Dies – HC Appeal Without Stay Cannot Save Penalty

Demonetization Cash Explained – Withdrawals of ₹47 Lakh Save Assessee

Reimbursement of Forex Loss Not Taxable Due to Capital Nature

AO Cannot Blow Hot & Cold—TDR Allowed; Penalty Deleted; Interest Disallowance Gone

Discounts Not Capital Outlay: Tribunal Rejects Intangible Asset Theory

CIT(A) Passed Order After Assessee’s Death—Violation of Natural Justice; Matter Remanded for Fresh Hearing

ITAT Orders Fresh Inquiry After Assessee Fails to Produce Proof Against ₹1 Cr Section 68 Addition

Reassessment Declared Invalid Due to Non-Issuance of Mandatory 143(2) Notice

Interest From Co-op Banks Counts as Business Income: Section 80P Deduction Granted

Documentary Trail Wins- Suspicion Cannot Replace Evidence: Penny-Stock Addition Deleted

Section 148 Assessment Set Aside Over Jurisdiction & DIN Defects
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.
