#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 Restores 54F Claim Case as Assessee Missed Hearing Due to Family Medical Crisis

No addition for Medical College Donation Based Solely on Third-Party Evidence

Secured vs Unsecured Loans Not Comparable – Interest Paid to Relatives at 15% Allowed

Past Acceptance No Defence in 263 – Tribunal Says Tax Depreciation Must Follow Act

General Format SCN Without Specific Charge Cannot Sustain 271(1)(c) Penalty

ITAT Bangalore Accepts Cash Advances from Flower Buyers – Deletes ₹34.50 Lakh Addition

Shell Companies Can’t Lend Crores: ITAT Confirms ₹14.69 Cr Cash Credit Addition

No Fixed Place, Service PE or DAPE: ITAT Delhi Holds No PE in India, Profit Attribution Quashed

ITAT Delhi Quashes Assessment as Section 143(2) Notice Sent to Wrong Address

Addition applying provisions of section 50C upheld as SRO rates not objected by assessee

Interest earned by co-operative society from fixed deposit with banks is eligible for deduction u/s. 80P(2)(a)(i)

ITAT Delhi Deletes Over ₹1112 Cr Additions: Fresh Share Allotment Not Covered by Section 56(2)(viia)

Assessment passed u/s. 143(3) is invalid since proceedings were initiated u/s. 153C

Vague Accumulation Purpose Not Fatal, ITAT Upholds Section 11(2) Benefit
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.
