#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.

Unconventional Business Payment Cannot Be Branded a Sham: Mumbai ITAT

ITAT Chennai Allows MRF’s Retention Money, Forex Premium and Warranty Claims

Delhi HC Quashes Assessment for Failure to Issue Timely Section 143(2) Notice

ITAT Restricts Section 14A Disallowance to Exempt-Income Yielding Investments

Visakhapatnam ITAT Restores ₹80.66-Lakh Bank Deposit Additions: Housewife Gets Fresh Opportunity

Mumbai ITAT Upholds ₹176.26 Crore Section 69A Addition for Unproved Diamond Sales

Pre-NCLT Income Tax Demands Stand Extinguished and Irrecoverable: Delhi ITAT

Suspicion Cannot Replace Evidence: Chennai ITAT Deletes ₹9.66 Crore Additions

Mumbai ITAT Cancels Section 271(1)(c) Penalty for Mere Change in Head of Income

ITAT Delhi Deletes ₹11.89 Crore Bogus Purchase Additions, Citing Toll Records

‘On-Money’ Not an “Asset” for Extended 10-Year Search Assessment: Mumbai ITAT

AE Can Be Tested Party for RPM Benchmarking in Merchant Trading: ITAT Delhi

Reopening on Issues Examined in Original Scrutiny Is Change of Opinion: Gujarat HC

Sun Pharma’s ₹263.69 Crore LLP Capital Loss Claim Remanded for Valuation: ITAT Ahmedabad
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.
