#section 143(3)
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Penalty Quashed as AO Failed to Record Satisfaction Under Section 270A

Addition Partly Deleted as Section 69A Cannot Apply to Mere Documents Found in Search

NFAC deletion of ₹52.68 Cr addition u/s 50CA on start-up share transfer upheld by Tribunal

Contractual Late Delivery Charges Not Penalty, Reopening Without New Material invalid

Cash Deposits During Demonetisation Accepted as Genuine; Addition Deleted

Entire Foreign Tax Credit allowed inspite of NIL taxability on account of 10A exemption

Section 263 Set Aside for Relying on Uncorroborated Dumb Documents From Third-Party Search

ITAT Deletes Section 68 Addition for Recorded Business Cash Deposits during Demonetisation

Penalty on Estimated Income Cannot Stand: ITAT Dehradun Deletes 271(1)(c) Levy Partly

ITAT Deletes ₹5.89 Cr Addition, Retains ₹25 Lakhs: Cash Sales Not Taxable Under 68/115BBE

TP on Captive Software Services – Dissimilar Giants Excluded, Adjustment Removed

DTVSV Accepted – 263 Quashed: ITAT Pune Holds CIT(E) Cannot Revise After Issuing Form-4

ITAT Delhi Invalidates 153A Assessments for Lack of 153C Satisfaction

Intra-Group Services Allowed as Genuine – ALP Review Sent Back to TPO
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.
