#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.

Section 48 Cannot Borrow Tomorrow’s Price: ₹97 Crore Gain Addition Deleted

Suspicion Cannot Replace Evidence in Penny-Stock LTCG Cases: Madras HC deletes addition

Gujarat HC Deletes Section 271(1)(c) Penalty on Debatable SPN Interest Disallowance

Suppressed Turnover Cannot Be Fully Taxed as Income, ITAT Limits Addition to 2%

Calcutta Hc Upholds Ad Hoc Superannuation Fund Contribution for Actuarial Deficit

ITAT Chennai Grants Section 10(37) Exemption on Enhanced Agricultural Land Compensation

ITAT Pune upholds LTCG on urban land, deletes interest disallowance

Penny-Stock Label Cannot Replace Bank and Demat Verification: ITAT Mumbai

Gujarat HC Quashes Reassessment for Denying 7 Days under Section 148A(b)

Wrong Sanction, Facts & Double Addition Sink ₹1,053 Crore Reassessment

ITAT Rejects Search-Based Suspicion, Upholds Deletion of ₹28.50 Crore Addition U/s 68

Bad-Debt Provision Allowed as Individual Debtor Accounts Were Written Off: ITAT Mumbai

ITAT Mumbai Allows Depreciation on Slump Sale Goodwill, Rejects Non-Compete Claim

Mining Lease Stamp Duty Is Revenue Expenditure: ITAT Panaji
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.
