#section 143(3)
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No addition u/s 69A for undisclosed Jewellery as family inheritance and household withdrawals were sufficient to explain sources

No addition of ₹3.55 Cr addition u/s 68 in Accommodation Entry Dispute as there was genuineness of transaction

Assessment u/s. 153A quashed as based on common approval u/s. 153D

Section 80IA Deduction Restored: ITAT Follows High Court Quashing Approval Withdrawal Order

Demonetisation Cash Deposit Relief: ITAT Restricts Addition to 5% Estimated Profit

Bogus Purchase Bills, Real Sales- ITAT Says Tax Only the Profit – Not a Blind 25% Cut

Cash Withdrawals Exceed Deposits? ITAT Deletes Sec. 69A Addition, Shifts Burden to Department

Section 56(2)(vii)(b) Addition Deleted: Why Pre-Amendment Law Applies to Property Booked in 2012

No Enquiry? No! AO Did His Job – ITAT Quashes 263 for Mere ‘Inadequate Enquiry’ Allegation

Relinquishment of Trusteeship: Why Payout is Taxable as ‘Income From Other Sources’

Survey Disclosure Can’t Be Taxed at 115BBE & Cash Tax Payment Isn’t Unexplained – ITAT Gives Major Relief

Banking Business Allowed: ITAT Confirms Amortization and Standard Asset Provisions are Deductible

Search Assessment Additions Deleted: ITAT Voids High-Pitched Estimates Without Evidence Reason

Trade Promotion is Genuine Charity: ITAT Rejects Section 2(15) Proviso on Cost Recovery Reason
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.
