#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.

Consequential Section 143(3) r.w.s. 263 Assessment Invalid Once 263 Quashed: ITAT Mumbai

ITAT Jaipur Clarifies Survey Income Taxation, Partner Remuneration & Sec 115BBE

Addition of bogus LTCG not sustained as shares sold via recognized stock exchange and STT paid

Disallowance purely on adhoc basis without rejection of books not tenable

Order of Income Tax assessment without issuing DIN was void ab initio

ITAT Delhi Quashes Assessments Due to Invalid Section 153D Approval

Claim not forming part of resolution plan stands extinguished: ITAT Hyderabad

Source-of-Source Amendment Not Retrospective: Tribunal Spares Company from₹4.5 Cr Share Application Addition-

Relief for Co-op Credit Societies – Totgars Distinguished- Bank Deposit Interest Not Taxable as Other Sources

Cash Gift from Deceased Grandmother Not Proved – ITAT Pune Upholds Partial Addition

Genuine Purchases Cannot Be Disallowed for Non-Response of Suppliers: ITAT Chennai

Section 14A Disallowance Limited to Investments Yielding Exempt Income: ITAT Mumbai

Cash Deposits from Son-in-Law’s NRE A/c during Demonetization – ITAT deleted Addition

ITAT Upholds 100-Bed Hospital Deduction u/s 35AD After Bed Strength Evidence
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.
