#section 143(3)
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ITAT deletes Addition which were based on mere Typographical Error in Form 3CD

CIT(A) Can’t Delete Disallowance Solely on Taxpayer’s Claims without dealing with AO’s Findings

Consider Volume Discount & Geographic Price Variation in TP Adjustment: ITAT Ahmedabad

Ahmedabad ITAT Clarifies Letter of Credit vs. Bank Guarantee in Transfer Pricing Dispute

Cash deposits during demonetization: ITAT deletes addition of duly explained deposit

Bullion Purchases: LBMA Rates vs. KITCO and Reuters for ALP

Gross Profit Addition on Bogus Purchases should Align with Genuine Ones

Adhoc Disallowance on Surmises Without Rejecting Books is unsustainable

Post-filing Corrections to Form 35A cannot be treated as filed beyond time limit

Section 132(1) search authorization Warrant was qua ‘premises’ & not qua ‘assessee’

Assessment Reopening Limited to Four Years if there was Full Disclosure by Assessee

STCL Taxable at 15% Can be set-ff against STCG Taxable at 30%: ITAT Mumbai

ITAT Deletes Section 56(2)(x)(b)(B) Additions: Consideration Paid via Banking Channels

ITAT Orders Deletion of FBT Addition Due to Lack of Employer-Employee Relationship
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.
