#section 143(3)
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Combined Section 153D Approval covering Multiple Years Invalid: ITAT Delhi

AO’s Suspicion Not Evidence: Section 68 not Apply to Opening Balances

Bogus Purchases: Only 6% Profit Element Taxable: Delhi ITAT

Reassessment Found Erroneous for Not Applying Checkmate Law—Revision Justified

Assessment Set Aside as AO’s Letter Did Not Address Reopening Objections

Retracted Statements Cannot Override Documentary Evidence: Additions Quashed

Carbon-Copy Satisfaction Note Fatal: 153C Satisfaction Mechanical Proceedings Held Void Ab Initio

ITAT Delhi Rejects Bogus-Loan Charge; Lenders’ Creditworthiness Proven—SFIO Clean Report Saves Assessee

Reassessment Quashed for Pure Change of Opinion

ITAT Deletes Addition for Ignoring Allotment Letter and Early Payment

Delivery Order Income Held “Directly Connected” to Air Transport, Exempt Under Article 8 UK DTAA

Additional Evidence Leads to Remand of Section 54F Farmhouse Dispute

Incentives for Market Expansion Are Capital, Not Income u/s 2(24)(xviii)

Suo-Motu 14A Disallowance Upheld as Own Funds Exceed Investments
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.
