#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 Mumbai Remands Bad Debt Disallowance for Fresh Verification U/s. 36(1)(vii)

ITAT Allows Gifts from Sisters; Tax Addition Cannot Be Based on Donor’s Non-Scrutiny

ITAT Nagpur Remands Case for Fresh Examination of Evidence on Unexplained Investment

ITAT Remands Unexplained Money Case to CIT(A) After Non-Appearance due to Miscommunication

ITAT Allows Section 115BAB Tax Rate After CPC’s Wrong Denial of Manufacturer Status

ITAT Restores Appeal for Failure to Examine Client Code Modification Facts

Cash Deposits Already Covered Under Presumptive Income u/s 44AD – No 69A Addition

Sec. 263 Cannot Be Used to Replace AO’s Possible View on Scrutinized LTCG Income

Cash Deposit Addition Deleted: ITAT Accepts Cash Withdrawals as Source, Invalidating S. 69A Charge

ITAT Deletes Cash Addition Based Solely on WhatsApp Message Without Section 65B Certificate

Entire Bogus Purchase Can’t Be Taxed – ITAT Restricts Addition to 5% Profit

Presumptions Rejected- Commercial Reality Wins- ITAT Deletes ₹6.9 Cr Additions, Allows Only ₹5.47 L

Foreign Agent Commission Not Taxable: ITAT Quashes 40(a)(i) Disallowance for Services Outside India

Delhi ITAT Quashes 153C Notice: When Vague Satisfaction Note is Legally Insufficient
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.
