#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.

Identity, PAN, ITR & Repayment Proved – ITAT Rules in Favour of Assessee on Unsecured Loans

AO’s 6% Profit Estimation Upheld -Difference of Opinion on Estimation Not Enough

Multiple Notices in Short Span + Covid Hospitalisation: ITAT Deletes section 272A(1)(d) Penalty

ITAT Delhi Deletes Sundry Debtors Addition for Jeweller, Restricts Bogus Purchases to 10%

Discrepancies in Returns & Non-production of Books: Appeal dismissed Over Unexplained Income

Verification, Not Estimation – ITAT Delhi Corrects AO’s Approach on Creditors & Expenses

No Independent Verification, No Addition: ITAT Upholds Relief in Penny Stock Case

ITAT Delhi Deletes ₹25.70 Cr FTS/FIS Additions- Marketing & Reservation Receipts Not FTS

Omission to Disallow Interest on Unexplained Loans is Error – 263 Jurisdiction Valid

ITAT Ahmedabad Quashes ₹3.68 Cr Additions Based on WhatsApp & Loose Sheets

ITAT Quashes 263 Revision on Political Donation – AO’s Enquiry Found Sufficient

Imposition of penalty u/s. 271(1)(c) requires verification of additional evidence hence matter remanded

ITAT Deletes Rs. 50 Lakh Stock Addition: AO Failed to Reject Books of Account

Payments to transporters with valid PAN details not attracts TDS disallowance
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.
