#section 143(3)
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Section 69 addition basis WhatsApp chats untenable sans source device/Evidence Act certificate: ITAT Mumbai

Reassessment Notices Quashed: Time-Bar under Rajeev Bansal & Invalid Section 151 Approval

ITAT Deletes 69A Additions as Cash Deposit from Pre-Demonetisation Balance & Flat Purchase Through Book-Entry Proven

AMP Intensity & BLT Methods Rejected Again; ITAT Deletes Entire AMP Adjustment – Issues Remanded

DRP Wrongly Rejected Vital Evidence; Matter Remanded for Fresh TP Adjudication

Net Agricultural Income Accepted After Tribunal Revises Expense Claim

Penalty u/s 271AAB Upheld: Admission of ₹3 Crores in Search Held ‘Undisclosed Income’

Section 11(3) Amendments Prospective; Pre-2022 Use Not Taxable: ITAT Delhi

TDS Credit on Part Payment Allowed Despite Prior Taxation

Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11

Appeal Against Section 143(1) Intimation Not Barred by Regular Assessment

Unaccounted commission addition without corroborative evidence is not sustainable

ITAT Partly Allows Appeal on Section 36(1)(va) Expenses

No 143(2) Needed in Search Cases; NP Rate Recast & Loan Issue Partly Restored
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.
