#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.

Unexplained credits addition on adhoc basis at 5% cannot be sustained: Matter restored

New Flat Purchase Date Clarified: Late Stamp Duty Registration Doesn’t Void 54F Reason

Demonetisation Cash? ITAT Says: Genuine Sales, Genuine Stock, No Section 68 Shock

Deemed Rental Income Ruling: ITAT Upholds Notional Rent on Multiple Houses, Even if Vacant or Under Repair

Sales Accepted but Purchases Disputed? ITAT Slams 100% Disallowance Reason

Section 115BBE Inapplicable: ITAT Rules Higher Tax Rate Not for FY 2016-17 Cash Deposits

Substantial Justice Precedes Technicality: ITAT Condon Delay for Assessee Facing Director Fraud Issues

Unexplained expenditure addition based on suspicion without independent enquiry cannot be sustained

Section 68 Addition Not Justified for Loan Before Business Commencement: ITAT Jaipur

Time-Barred Penalty: ITAT Hyderabad Quashes 270A Order Passed Six Months Beyond Section 275(1)(c) Deadline

Unabated Assessment Protection: ITAT Deletes ₹6.70 Cr Share Addition; Third-Party Statement is Not Incriminating Material

Tax Audit Exception: ITAT Confirms Interest is Not “Gross Receipts” for 44AB and Deletes Penalty

No Double Taxation: ITAT Pune Deletes ICDS and Provision Reversal Additions Due to Consistent Accounting

ITAT Hyderabad Condonation of Delay: Appeal Restored After NFAC Sent Notices to Wrong Email
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.
