#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 Mumbai Restores Appeal on ₹17.38 Crore Redevelopment Addition for Delay Review

Accommodation Entry Knowledge Alone Does Not Prove Commission Income: ITAT Hyderabad

ITAT Jaipur Deletes ₹4.53 Lakh Addition Where Income Was Declared Under Section 44AD

ITAT Delhi deletes Section 50C addition after accepting registered valuer’s valuation

ITAT Kolkata Deletes ₹79.79 Lakh TP Adjustment on Pass-Through AE Purchases

Section 92CA Reference Must Identify Transaction, Rules ITAT Mumbai in PE Dispute

SaaS Subscription Fees Not Royalty under Section 9(1)(vi): ITAT Mumbai

ITAT Nagpur Allows 18% Interest on Unsecured Loans as Reasonable Business Expense

Section 151 Approval After Section 148 Notice Invalidates Reassessment: ITAT Rajkot

PF Is Not Superannuation Fund – Rule 87’s 27% Ceiling Cannot Be Used to Disallow Provident Fund Contribution

Interest on Assets Held for Sale Allowed u/s 36(1)(iii): ITAT Bangalore

ITAT Nagpur Holds 115BBE 60% Rate Inapplicable to FY 2016-17

Limited Scrutiny Can Examine Source, but It Cannot Tax Same Money Twice: ITAT Hyderabad

Spelling Error Can’t Make Eucalyptus Sale Bogus Without Enquiry: ITAT Chandigarh
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.
