#section 143(3)
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CCDs Remain Debt Until Conversion; ₹7.78 Crore TP Adjustment Remanded by Mumbai ITAT

ITAT Nagpur Allows Section 87A Rebate on STCG under Section 111A

ITAT Delhi Restricts Corporate Guarantee ALP to 0.5%

ITAT Delhi Quashes Section 153C Assessments Due to Mechanical Section 153D Approval

ITAT Bangalore Quashes ₹23.36 Crore TP Adjustment as Time-Barred under Section 153

Entire Unaccounted Sales Taxable Where Raw Material Cost Already Booked: Chhattisgarh HC

ITAT Mumbai Remands Share Sale Addition Over Missing Demat and Bank Trail

Karnataka HC Holds Reassessment Defect Curable, Upholds Remand for Objections Disposal

ITAT Holds 30% Tax Rate Applies Under Section 115BBE for AY 2017-18

ITAT Mumbai Holds TNMM MAM for Value-Added Medical Equipment Distribution

ITAT Delhi Quashes Section 153C Assessments Over Mechanical Section 153D Approval

WhatsApp Chats and Third-Party Notings Cannot Prove Cash Payments: Chennai ITAT

Karnataka HC Upholds Quashing of Assessment Ignoring DRP Directions

ITAT Delhi Quashes Section 263 Revision Where PCIT Acted on Audit Proposal
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.
