#section 143(3)
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Notice u/s. 133(6) remaining unserved cannot be reason for disallowance of professional fees

Section 40(a)(ia) couldn’t be made applicable to short deduction of TDS: Uttarakhand HC

Ad-hoc determination without invoking special audit not justifiable due to complexity of business

Sufficient cause shown for not attending hearing before CIT(A): Matter restored back to CIT(A)

Bad Debt Relief Under 36(1)(vii) Possible Despite 36(1)(viia) Disallowance: ITAT Cochin

No addition as LTCG arose from valid demerger-allotted shares transaction proving genuineness of documentary evidence

Disallowance of claim of loss set aside as no record demonstrated assessee’s involvement in price rigging

Section 68 Addition of ₹11.66 Cr Unsustainable Without Evidence: ITAT Delhi

ITAT Chandigarh Favors Assessee in Borrowed Funds Nexus Dispute

ITAT Surat Upholds Section 263 Revision for Failure to Examine Notional Rent on Unsold Flats

ITAT Deletes ₹3.92 Cr Addition on Suppressed Revenue Due to Arithmetical Error

Section 80P(2)(d) Deduction Allowed on Interest from Coop Bank Deposits: ITAT Pune

ITAT Mumbai Quashes PCIT Section 263 Order for Wrong Assessment Year

ITAT Bangalore deletes Section 271D penalty as AO failed to record satisfaction
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.
