#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.

Investigation Report Alone Cannot Sustain ₹2 Crore Section 68 Addition: ITAT Mumbai

Third-Party Opening Balance Cannot Become Current-Year Income: ITAT Delhi

Contractor Non-Compliance Cannot Justify Arbitrary 30% Expense Disallowance: ITAT Delhi

CIT(A)-Decided Issue Cannot Be Revised Under Section 263: ITAT Mumbai

Goodwill from Slump Sale Eligible for Depreciation for AY 2016-17: ITAT Mumbai

₹25 Lakh Leave Encashment Ceiling Applied for AY 2020-21: ITAT Delhi

ITAT Delhi Deletes Section 69A Addition on Locker Cash

WhatsApp Messages Without Recovery of Cash Cannot Justify Section 69A Addition: ITAT Jaipur

ITAT Deletes Section 14A Additions Where Opening and Closing Investments Were Nil

ITAT Mumbai Deletes Section 36(1)(iii) Interest Disallowance on Cherlapally Land

ITAT Mumbai Remands Section 68 Loan Addition for Limited Cash Deposit Verification

ITAT Mumbai Deletes Ad Hoc 30% Commission Disallowance Without Specific Defects

ITAT Chennai Quashes Section 263 Revision Over Earlier-Year Lease Advances

Natural Justice Secures Fresh Hearing on ₹45.84 Lakh Disallowance: ITAT Mumbai
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.
