#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.

Checkmate Cannot Travel Back: Debatable PF/ESI Issue Not a Mistake u/s 154

ITAT Allows Credit for Mother-in-Law’s Gold Sale Against Cash Deposit

DVO Estimate Cannot Justify ₹2.12-Crore Addition u/s 69

Nigeria, Hong Kong & “Source of Source” Additions Deleted u/ss 40(a)(i), 37 & 68: ITAT Chandigarh

Reassessment Without Live Nexus or Reason to Believe Quashed: Bombay HC

Revenue’s 15-Ground Appeal Fails as ITAT Upholds Consistency on Tax and Transfer Pricing Issues

Functionally Dissimilar BPO Comparables Excluded; Section 10A Relief Upheld: ITAT Delhi

ITAT Mumbai Remands 12AB Cancellation for Clear Specified Violation Charges

ITAT Bangalore Excludes Functionally Dissimilar and High-Turnover Comparables

Pre-29 March 2022 Faceless Reassessment Without Jurisdiction: ITAT Mumbai

NRE Transfers Through Banking Channels Do Not Sustain Section 69 Addition: Gujarat HC

ITAT Delhi Remands Advance Write-Off and MAT Credit Claims for Verification

ITAT Bangalore Partly Allows Appeals on Business Expenses, TDS and Section 41(1)

Investigation Wing Tip-Off Cannot Replace AO’s Independent Inquiry: ITAT Mumbai
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.
