#section 143(3)
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ITAT Bangalore Excludes High-Turnover and Functionally Dissimilar Comparables in NTT Data Case

Bangalore ITAT Applies Turnover Filter, Remands Two Software Comparables

ITAT Hyderabad Excludes Software Comparables, Deletes Receivables Interest Adjustment

Bangalore ITAT Allows Working Capital Adjustment in Software Development Transfer Pricing

High-Turnover Comparables Excluded From ALP: Bangalore ITAT Grants Partial Relief

ITAT Bangalore Applies Rs.200 Crore Turnover Filter to Software Comparables

ITAT Pune Excludes Three Comparables, Treats Forex Gain as Operating Revenue in Transperfect Solutions Case

ITAT Bangalore Quashes Section 263 Revision Over Partner Remuneration Deduction

Kolkata ITAT: Sundry Creditors Not Bogus Without Specific Notice; Reassessment Ordered

Kolkata ITAT: ₹36.53 Crore Accommodation Entries Taxable Only at 0.15% Commission

Plant 500 Trees or Face ₹11.22 Crore Addition: Chandigarh ITAT

Kolkata ITAT: Credit-Card Disallowance Cut to ₹50,000; ₹16.78 Lakh Business Expense Not Entirely Personal

Jaipur ITAT: Section 14A Disallowance Rejected; Socio-Economic Expenses Allowed U/s 37(1)

Delhi ITAT: ₹97.07 Crore Share Capital Addition Deleted; Investor’s Low Income Not Conclusive
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.
