#section 143(3)
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No deemed dividend addition u/s. 2(22)(e) as no loan advanced in current year

Charitable Exemption Upheld: AO Must Accept Valuer Report If DVO Reference Not Made

Addition u/s. 68 quashed as evidences establishing identity, creditworthiness and genuineness not invalidated

Interest Payable to Partners Is Year-End Liability, Not Restricted to Business Start Date

Income Addition Quashed for Exceeding Limited Scrutiny Jurisdiction

No Depreciation on Assets Already Treated as Applied Income: ITAT Directs Fresh Verification

ITAT Directs AO to Limit Deemed Dividend Addition to Accumulated Profits

ITAT Pune Deletes Addition for Credit Card Payments After Source Explained

Gujarat HC Upholds 25% Disallowance for Bogus Purchases

ITAT Delhi Quashes 43 Search Assessments for Mechanical 153D Approvals

TPO doesn’t have jurisdiction to scrutinize claim of deduction u/s. 80IA

Cinepolis Settlement Compensation is Non-Taxable Capital Receipt: ITAT Delhi

Search Assessment Quashed: Single Mechanical Approval for Multiple Years Vitiates Order

Disallowance of 20% on expenditure payments was justified based on lack of proof and documentation for sub-contractor payments
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.
