#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.

Agricultural Land Beyond 8 km Limit Not Taxable as Capital Asset: ITAT Indore

AO Cannot Presume International Transaction Merely Based on High AMP Spend

Section 11 Exemption Cannot Be Denied Merely for Non-Production of 12A Certificate When 80G Proof Exists

ITAT Chennai Remands Case Over Unexplained Cash Deposits for Fresh Hearing

Clerk’s Typo Led to ₹38 Lakh Fake Agri Income – ITAT Pune Sends Case Back for Fresh Verification

Disallowance Isn’t Misreporting – ITAT Pune Deletes Penalty u/s 270A on PF & ESIC Delay

PCIT Revision Upheld: Accumulated Forex Loss Claimed in One Year Invalid

ITAT Jaipur Quashes 69A Addition as AO Lacked Proper Jurisdiction

No Protective Addition When Substantive Addition Sustained: ITAT Surat

Deemed dividend not taxable when borrower doesn’t hold shares in lender company

Voluntary Donations by Students Not Income – ITAT Chennai Deletes Addition

ITAT Quashes WhatsApp-Based Cash Sale Theory- Digital Gossip Isn’t Tax Evidence

Loan from Alleged Entry Providers based on mere Investigation Report ITAT Deletes Addition

Mixed Funds Presumption Saves Interest Disallowance; Loans u/s 68 Found Genuine – ITAT Mumbai
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.
