#section 143(3)
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TPO Reference Mandatory for Arm’s Length Price Determination: ITAT Delhi

ITAT Partly Allows Vodafone India Appeals on 80IA, Interest and Roaming Costs

ITAT Mumbai Excludes Wipro and Infosys from Capgemini Comparables

ITAT Amritsar Quashes Section 68 Addition on Demonetization Cash Deposits

ITAT Mumbai Restores Section 270A Penalty Appeal Over Bona Fide Clerical Error

ITAT Mumbai Restores Transfer Pricing and MAT Issues for Fresh Adjudication

Gujarat HC Quashes Reopening as Change of Opinion on Section 80P(2)(d) Deduction

ITAT Delhi Quashes Reassessment Based Solely on Revenue Audit Objection

Documented Purchases Cannot Be Bogus Merely for Subsequent GST Cancellation: ITAT Delhi

Gujarat HC Upholds Deletion of Rs. 11.69 Crore Section 68 Loan Addition

ITAT Rajkot Quashes Section 263 Revision for Inadequate Inquiry into Sundry Creditors

ITAT Rajkot Deletes Section 68 Addition on Agricultural Income Without Books

ITAT Bangalore Partly Allows Dotgo’s Transfer Pricing Appeal on Comparables & Costs

Unsigned, Undated Section 151 Approval Invalid; Reassessment Quashed by ITAT Delhi
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.
