#section 143(3)
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ITAT Chennai Quashes Reassessment as No Addition Was Made on Recorded Reason

Fresh Section 148A(b) Notice Unsustainable After Completed Reassessment: Madras HC

No Section 36(1)(iii) Disallowance Where Own Funds Exceed Investments: ITAT Chennai

ITAT Remands Reassessment to Verify Brother’s Role in Mutual Fund Investments

ITAT Delhi Quashes Reassessment, Deletes ₹3.08 Crore TP Adjustment on Subsidy

ITAT Delhi: Comparable Cannot Be Rejected When Functions Remain Unchanged

ITAT Mumbai: ALV on Unsold Stock to Be Based on Municipal Value

ITAT Delhi: Reassessment Quashed as ITO Lacked Jurisdiction Under CBDT Instruction

ITAT Panaji Allows Section 80P(2)(d) Deduction on Interest From Co-operative Society

ITAT Panaji Allows Section 80P(2)(d) Deduction on Interest From Co-operative Bank

Calcutta HC: AO Cannot Make Other Additions When Reopening Reason Fails

Revenue Cannot Enforce Tax Claim Omitted from CIRP Resolution Plan: Bombay HC

Delhi ITAT Deletes ₹2 Crore Addition for Lack of CBI Evidence

Delhi ITAT: Section 115BBC Applies Only if Donor Denies Donation
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.
