#section 143(3)
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AMP Expenditure Not an International Transaction Under Transfer Pricing: ITAT Delhi

Gujarat HC Quashes Section 143(3) Assessment for Granting Only Three Days to Reply

Bangalore ITAT Excludes Infosys, L&T Infotech, Persistent from TP Comparables

Excludes High-Turnover Comparables in Software Development TP Case: ITAT Bangalore

Section 68 Addition Not Justified by Demonetisation Sales Spike Alone: Lucknow ITAT

Section 263 Valid Where AO Dropped Bogus Purchase Addition Without Enquiry: ITAT Chandigarh

Reassessment on Borrowed Satisfaction Invalid; Section 153C Must Apply: ITAT Ahmedabad

Mere Possession Cannot Prove Ownership of Seized Gold Jewellery: Mumbai ITAT

Time-Barred Reassessment Under Section 153 Invalid, Entire Addition Fails: ITAT Ahmedabad

ITAT Varanasi Remands Agricultural Land Taxability Under Section 2(14)

Exempt Dividend Cannot Be Taxed Due to Wrong ITR Schedule Reporting: Mumbai ITAT

ITAT Deletes Section 69A Addition as Genuine Loan Cannot Become Income Due to Non-Repayment

No PE in India for Honda Trading Asia; TP Adjustments Infructuous: ITAT Delhi

ITAT Deletes NCDEX Margin Charges, Interest Disallowance Made on Estimated Basis
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.
