#section 143(3)
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CSR 80G Deduction: Section 263 Fails Where AO Adopts a Plausible View

ITAT Deletes Section 68 Addition Where Jewellery Cash Sales Were Recorded in Books

Assessment Quashed for Ignoring Section 147/148 After Search

CIT(A) Cannot Echo AO: ITAT Restores Section 69A, Expenses & LTCG Issues for Fresh Examination

BPO Not KPO: ITAT Rejects Comparables, Deletes 14A Disallowance & Treats Forex as Operating Item

Section 92BA(i) Omission Prospective; Dixon Gets TP and Expenditure Relief

32-Day Bank Loan Cannot Be Branded Accommodation Entry: ITAT Delhi

ITAT Quashes Reassessment for Absence of Section 143(2) Notice

Jaipur ITAT Deletes Section 69A Addition on Uncorroborated Third-Party Material

Recorded Group Cash-in-Hand Accepted; Section 69A Additions Based on Incomplete Tally Data Deleted: Delhi ITAT

ITAT Mumbai Allows KPMG Unbilled Revenue Write-off for AY 2015-16

Actuarial Deficit Fund Contributions Fully Deductible: Calcutta High Court

Old Credit Balances Cannot Be Taxed Under Section 68: ITAT Chennai

Karnataka HC Holds Section 153C Mandatory for Search-Based Material in Regular Assessment
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.
