#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.

Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries

Once penalty order is set aside, the criminal case cannot survive

Attribution of profit unsustainable in absence of Permanent Establishment in India

AO cannot interpolate Salary for extra work on mere presumption of Monthly Payment

Fees for live and non-live transmission right not taxable as royalty

Reopening of assessment after full and true disclosure of material facts unsustainable

Denial of deduction claimed u/s 80P(2)(d) by invoking another sub-section of 80P unjustified

Delay in filing of an appeal not condoned as ignorance of law not sufficient cause

Assessment Under Sec. 143(3) Doesn’t Auto-Merge with 143(1) Intimation

ITAT directs AO to correct arithmetical error in Section 10AA deduction computation

AO not empowered to withdraw or modify or substitute assessment order passed by him

Specified domestic transactions adjustment invalid after 01.04.2017

Mere Non-Appearance of Supplier Doesn’t Invalidate Transaction: ITAT Delhi

Non-Cooperation by Tax Consultant: ITAT Orders Fresh Adjudication
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.
