#section 143(3)
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Order based on mechanical approval u/s 153D unsustainable: ITAT Delhi

TDS not deductible u/s 195 as services utilised outside India: ITAT Delhi

Assessee Not Penalized for CA’s Fault; 1430 Appeal Delay Condoned

Section 80C Deductions Should Not Be Disallowed Without Justification

No Section 40A(2) disallowance of Expense Without Proof of Excessive or Unreasonable Payment

Bonus Paid as CTC cannot be Disallowed Under Section 43B for Non-Payment at year end

Once Revision Order is Final, No Further Orders Can Be Passed: Meghalaya HC

ITAT Directs Assessee to Prove Creditor’s Identity and Creditworthiness

Without incriminating material, additions cannot be made to completed/unabated assessments

Addition for loans taken in earlier years: ITAT remands matter back to AO

Reopening Based on Wrong Facts or assumptions is Invalid: ITAT Mumbai

Section 56(2)(vii)(c) not applicable to bonus shares as no Transfer of Property

Cash deposits during demonetization alone cannot justify income addition

Reassessment cannot be based merely on suspicion or unverified information
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.
