#section 143(3)
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Ex Parte Assessment Quashed: HC Grants Fresh Opportunity Due to Bona Fide Non-Appearance

ITAT Deletes Rs.31 Cr Addition: No Fresh Material to Disprove Genuine Investments

No Error, No Prejudice – AO’s ICDS Verification Upheld- ITAT Quashes 263 Action

AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh

Cost-to-cost reimbursements for IT support services not FIS under India-US DTAA

Faceless Assessment Notice Challenge Dismissed as Alternate Remedy Available

Business Loss of ₹7.66 Cr from NSEL Suspension was allowable as bad debt u/s 36(1)(vii)

Entire Purchase Can’t Be Disallowed as Bogus When Sales Are Accepted: ITAT Chennai

Reopening Invalid If Section 148 Notice Issued Before Formal Sanction: ITAT Kolkata

ITAT Upholds Retailer’s Explanation for Cash Deposits – Addition Cut from ₹1.50 Cr to ₹5 Lakh

Reassessment Invalid for Change of Opinion on 54F Claim – ITAT Quashes ₹1.63 Cr LTCG Addition

Addition on “peak purchase” was restricted to differential margin between declared and benchmark profit in Rice Trading Case

ITAT Panaji Remands Agricultural Income Addition as CIT(A) Ignored Evidence

In Absence of PE, Software Licence Income Not Royalty Under India-USA DTAA: ITAT Delhi
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.
