#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.

Old PAN Curable, but New ₹2.95 Crore Addition U/s 68 Deleted: ITAT Delhi

“Interest” Is More Than Just Interest: Mukul Rohatgi Gets Loan Charges Deduction U/s 24(b)

AO Fails to Specify Penalty Charge, Delhi ITAT Quashes Section 271(1)(c) Penalty

Agricultural Land Distance from City Limits Decides Section 2(14) Exemption

Gujarat HC Quashes Reassessment Notice for Change of Opinion on Loan Issue

ITAT Mumbai Sets Aside ALV Addition on Unsold Flats Held as Stock-in-Trade

ITAT Mumbai Deletes Section 69A Addition Based on Uncorroborated WhatsApp Chat Evidence

Bangalore ITAT Sets Aside 8% Profit Estimate on ₹30-Crore Bullion Turnover

Recharge Value Is Not Distributor’s Turnover: Penalty of ₹1.50 Lakh u/s 271B Deleted

RBL Bank: Revision u/s 263 Upheld as Earlier Assessment Was Quashed

Once Form 10B Delay Is Condoned, Exemption u/s 11 Cannot Remain Confiscated: ITAT Pune

Survey Surrender Is Not Concealment in the Return: Penalty of ₹1.18 Crore u/s 271(1)(c) Deleted

AO Forgot Original Scrutiny: ₹3.25 Cr Addition u/s 68 Quashed

ITAT Deletes ₹4.10 Crore Estimated Profit Addition Based on Guesswork or Caprice
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.
