#section 143(3)
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PMS Charges Deductible Under Section 48 Amid Divergent Views: ITAT Mumbai

₹1.80 Crore Cash During Demonetisation; ITAT Delhi Restricts Section 68 Addition to ₹5 Lakh

NRI Assessee Was Abroad During ₹58.50 Lakh Cash Deposit in Joint Account: ITAT Deletes Addition

ITAT Mumbai Deletes Notional Rent Addition and Allows Related Expense Claims

Penny Stock Report Without Price-Rigging Evidence Cannot Justify Addition: ITAT Delhi

ITAT Mumbai Deletes 40A(2)(b) Disallowance on KPMG Related-Party Payments

Wrong-Year Capital Comparison Cannot Sustain Section 68 Addition: ITAT Mumbai

Accepted Sales Failed to Rescue Bogus Purchases: Hyderabad ITAT Sustains ₹3.93 Crore Addition

ITAT Deletes ₹81.40-Lakh On-Money Addition for Lack of Evidence

Ignorance Cannot Excuse 689-Day Delay Against Section 263 Order, ITAT Holds

No Section 69 Addition, No 271AAC Penalty, ITAT Quashes Section 263 Revision

ITAT Upholds Deletion of ₹1.01-Crore Penalty u/s 271(1)(c) After Addition Was Deleted

ITAT Deletes ₹28.83-Lakh LTCG on Son as POA Is Not Property Title

No Afterlife for Section 263: ITAT Holds Failure to Pass Order u/s 153(3) Makes Revision Infructuous
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.
