#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.

Final assessment order beyond period prescribed u/s. 144C(13) is barred by limitation

Notional interest disallowance u/s. 36(1)(vii) quashed as interest on borrowed fund allowable as revenue expense

Free Flat Receipt Not Taxable in AY 2007-08: Section 56(2)(v) Covered Only Money

ITAT Deletes Addition of Cash Deposits During Demonetisation, Accepts Rental Income Source

Section 263 Cannot Be Invoked Without Twin Condition Satisfaction: Calcutta HC

ITAT Delhi Allows Section 54F Exemption to Private Trust on Capital Gains

TP Adjustment Cannot Be Added to MAT Book Profits: ITAT Delhi

No Double Taxation: ITAT Deletes Section 68 Addition on Cash Sales in Dairy Business

Share in Property Sale not Unexplained Credits under Section 68: ITAT Delhi

ITAT Mumbai Allows Advertisement Expenses as Revenue Deduction – Deletes ₹2.44 Cr Addition

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%
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.
