#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.

Salary to Seconded Employees Is Not FTS – ITAT Delhi Deletes ₹10.76 Cr Addition in Toshiba Case

Section 11 Exemption Cannot Be Denied for Late Form 10B – Delay Held Procedural

No Hearing, No Justice: ITAT Remands 143(3) Appeal for Fresh Disposal

CIT(A) Had No Material to Examine – Assessee Gets Final Opportunity to Prove Capital Source

ITAT Quashes ₹1 Cr Addition Under Section 148 on Penny Stock LTCG

CIT(A) Cannot Hide Behind PCIT’s 263 Order – Independent Application of Mind Mandatory

Banks Can Compute 36(1)(viia) on Total Income Including Capital Gains: ITAT Ahmedabad

Directors’ Cash Deposits Not Taxable in Company Hands: ITAT Deletes ₹10.5 Lakh Addition

Delayed Form 10B Filing Not Fatal: ITAT Remands Exemption Case

Section 271(1)(c) Penalty Invalid Due to Ambiguous Satisfaction Recorded by AO

No Inquiry, No Jurisdiction: PCIT Revision Under Section 263 Invalid

Land Acquisition Act Section 28 Interest is Not ‘Interest’: Tribunal Deletes Entire Addition as Capital Receipt

PAN Mismatch Is Not Enough: Tribunal Orders Verification Before Treating Bank Deposits as Unexplained

Misapplied Circular 19/2017: Commercial Transaction Ignored – Tribunal Remands 2(22)(e) Addition
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.
