#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.

No addition u/s 69 of unexplained cash deposits as same was based on mere suspicion

ITAT Ahmedabad allows warranty claim based on a scientifically validated method

Order u/s. 153A quashed as assessment not based on any incriminating material found during search

Delhi HC Dismisses Revenue’s Application for 880-Day Delay in Tax Appeal

LTCG exemption cannot be denied for mere suspicion without concrete evidence

TAT Mumbai Finds DRP’s Summary Rejection Unjustified

Assessment to be made under Section 144, not 143(3), for defective returns: ITAT Delhi

ITAT Restores Section 11 Exemption Claim as Delay in Filing Form 10B Was Condoned

ITAT Restores LTCG Addition from Penny Stock to CIT(A) for Reevaluation

ITAT Quashes IT Assessment for Reopening Beyond 3 Years Without Sec. 151 Approval

Non-compliance due to CA’s failure: ITAT Ahmedabad remands case for verification

TP Adjustment of ₹166.09 Crore for Non-UK Royalties payment Remanded back to TPO

Re-verify Section 69C interest expense disallowance: ITAT Ahmedabad

Delay in allotment of shares could not be the basis to treat investment in share application money as Loan in hands of Overseas AE
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.
