#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 43A not invocable when there is only reinstatement of fluctuation loss

ITAT Deletes ₹12 Lakh Addition on Post-Demonetization SBN Deposits

Section 69A Additions Based on Suspicion Without Evidence Deleted by ITAT

ITAT Mumbai Quashes Reassessment Proceedings Against Shah Rukh Khan

Disallowance u/s 40A(3) Remanded for Review Considering Bank Holiday, Agent Payment & Business Exigenc

Bad debts recovered & offered to tax cannot be taxed again under Section 69A

ITAT Chennai Orders Fresh Assessment in Form 10BB Delay Case

Profit by captive consumption of electricity eligible for deduction u/s. 80-IA: Rajasthan HC

Refer to DVO Under Section 50C(2) When Sale Consideration Differs from Circle Rate

Addition Based on Statements Without Concrete Evidence Not Sustainable

Share Application Money Cannot Be Deemed Unexplained Income Without Substantive Evidence

Section 69A not invocable when cash sourced out of recorded debtors: ITAT Chennai

Interest Income from employee loans was to be treated as Business Income not Income from Other Sources

Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
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.
