#section 143(3)
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Mechanical Section 153D Approval Without Application of Mind Invalidates Assessment: ITAT Delhi

Reassessment Based on Unamended Partnership Deed & Audit Objection Quashed: Gujarat HC

Ad Hoc Additions Without Specific Unaccounted Expenditure Unsustainable: ITAT Mumbai

ITAT Mumbai Allows Depreciation on Entire ₹268 Cr IPL Franchise Cost

Reassessment on Already Scrutinised Transaction Is Change of Opinion: Gujarat HC

ITAT Mumbai Deletes Notional Rent on Unsold Flats Held as Stock-in-Trade

ITAT Mumbai Rejects Section 68 Addition Based on Mere Suspicion & Investigation Report

ITAT Mumbai Quashes PCIT Order Seeking Fresh Verification of Joint Venture Funds

ITAT Delhi Quashes Section 153A Assessment for Lack of Incriminating Search Material

Market Research Expenses to Improve Sales Are Revenue Expenditure: Bombay HC

Third-Party Data and PAN Mention Alone Cannot Prove Unaccounted Purchases: Bangalore ITAT

Bangalore ITAT Deletes ₹50 Lakh Section 69 Addition for Recorded Entries

Bangalore ITAT Restores Reseller Characterisation Issue for Fresh APA Consideration

Executor Is Legal Representative; Delay in Refund Return Must Be Condoned: MP HC
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.
