#section 143(3)
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Reassessment Quashed for Lack of Section 127 Transfer Order: Raipur ITAT

Kolkata ITAT Upholds Bogus LTCG Findings Based on Penny Stock Transactions

Pune ITAT Quashes Section 153C Assessments Over Inadequate Satisfaction Note

Section 68 Addition Deleted as Loans Were Repaid Within Same Year: Gujarat HC

Pune ITAT: 25% Addition Limited to ₹16.54 Crore Unproved Purchases, Not to Entire Purchases

Pune ITAT: Reopening Beyond 3 Years Quashed; ₹12.56 Lakh Escapement Below ₹50 Lakh Threshold

Mumbai ITAT: LP Steam Not Nil-Cost By-Product; ₹32.20 Crore Section 80-IA Deduction Allowed

Loose Sheets Without Corroboration Cannot Sustain Capitation Fee Addition: Karnataka HC

Karnataka HC: Section 41(1) Addition Deleted for Lack of Evidence of Liability Cessation

ITAT Delhi Remands Expense Disallowance for Fresh Assessment After Business Transfer

ITAT Hyderabad Remands Section 270A Penalty for Fresh Section 270AA Immunity Review

ITAT Delhi Quashes Section 263 Revision for Inadequate Inquiry by AO

ITAT Hyderabad Allows COVID-19 Relief on PF/ESI Delay, Flood Loss and TDS Credit

No CWIP Interest Capitalisation for Existing Building, Gujarat HC Rejects MAT Addition
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.
