#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.

ITAT Chennai Deletes Section 271B Penalty for Commission Agent – Audit Not Required When Income Below Threshold

Rectification Can’t Rewrite Scrutiny Order: ITAT Quashes 80P Disallowance for Co-op Society

Section 263 Order Quashed: Adverse Material Not Shared on Alleged Bogus Purchases

Unexplained Income Reduced from ₹10 Cr to ₹2.22 Cr, Commission to 1% in entry transaction case

No Office, No Expatriates, No PE: ITAT Delhi Rejects Revenue’s Repeated PE Allegation

Unexplained money u/s. 68 restored back as basic ingredients satisfactorily not explained

Transfer of undertaking under court approved scheme doesn’t attract 50B

“Dumb Documents” Seized from Third Party Cannot Justify Income Addition

Addition Based on Retracted Third Party Statement Without Cross-Examination Invalid

Reopening Based Only on ACB Report: ITAT Quashes All 147 & 263 Orders

No Retrospective Cancellation: ITAT Rejects PCIT Action on 12A/12AB Without Section 120 Order

ITAT Confirms ₹36.59 Cr Addition for Bogus Sale of Shops via Accommodation Entry

No Fresh 80-IA Claim Allowed in 153A Return for Completed Assessment

Partner Salary Disallowance Set Aside Pending Factual Verification by ITAT
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.
