#section 143(3)
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ITAT Nagpur Quashes PCIT’s 263 Revision: Protective Addition Cannot Be Substituted

Deposits Wrongly Clubbed with Share Capital – Tribunal Quashes NFAC Order

Cochin ITAT Restores 68 Addition on Capital Account to AO for Fresh Verification

Draft Assessment Order was not permissible u/s 144C(1) when TPO makes no variation

Mere disallowance does not automatically trigger Section 271(1)(c) penalty: ITAT Ahmedabad

Addition based on statement recorded behind back of assessee without affording cross examination cannot be sustained

Foreign Exchange Loss on Import Creditors Allowed Despite No Business: ITAT Delhi

10% GP Addition Enough on Unverified Cash Sales – ITAT Reduces Rs.1.50 Cr to 15 Lakh

Section 143(3) Scrutiny Assessment Overrides CPC Adjustment: ITAT Hyderabad

Section 263 Cannot Be Invoked Without Specific Error: ITAT Ahmedabad

Business Necessity Justifies Cash Payments: ITAT Deletes Section 40A(3) Addition

No Penalty on Estimated Additions for Bogus Purchase: ITAT Mumbai

No Section 271(1)(c) Penalty on Estimated Bogus Purchases Additions: Bombay HC

Sale of property to trustee at market value not violates Section 13(1)
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.
