#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.

Repayment Breaks the 68 Chain: ITAT Mumbai Deletes ₹1 Cr Loan Addition

ITAT Protects Assessee’s Rights: ₹2.19 Cr Addition Reassessed

Section 56(2)(viib) Addition Unsustainable Due to Improper Rejection of DCF

Bank-Routed Agricultural Expenditure Not Unexplained Under Section 69C

Sudarshan Kriya Programs Recognized as Charitable Education & Medical Relief

Interest on Delayed Agricultural Tax Payment not allowable: Kerala HC

Penalty Cannot Survive on Estimated Bogus Purchase Addition: ITAT Deletes 271(1)(c)

Commission to Relatives Not Automatically Bogus: ITAT Bangalore Grants Relief

Silver Oak Shade Trees in Tea Estates Generate Agricultural Income, Not Capital Gains

Section 68 Addition of ₹3 Cr Deleted – Loan from RBI-Registered NBFC Held Genuine

ITAT Pulls Back ₹30.76 Crore Bullion Addition Over Supplier Verification Lapses

Criminal prosecution quashed as ITAT rejected allegation of concealment during penalty proceeding

Bogus Purchase Disallowance Limited to 6% Due to Genuine Sales

ITAT Orders Fresh Hearing After Non-Speaking CIT(A) Order in Reopening Case
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.
