#section 143(3)
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Alleged Flat “On-Money”: Show-Cause Notices Cannot Replace Cross-Examination: Agra ITAT

Partner Remuneration Not Gross Receipts for Section 44ADA: ITAT Mumbai

Delayed Registration Cannot Alone Defeat Section 54B Exemption: ITAT Ahmedabad

Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra

Mechanical Section 151 Approval Invalidates Reassessment: ITAT Agra

Section 69C Addition Needs Proof of Actual Unexplained Expenditure: ITAT Hyderabad

Cost-to-Cost Secondment Reimbursement Needs No Transfer Pricing Mark-up: ITAT Hyderabad

Vague Charges Under Sections 271(1)(c), 270A and 271AAB Invalidate Penalties: ITAT Hyderabad

Demerger Requires Adjusted Cost of Unlisted Shares: ITAT Ahmedabad

AO Must Prove Assessment Order Was Passed Within Time: ITAT Ahmedabad

FD Encashment Cannot Be Counted Again as Bank Deposit: ITAT Hyderabad

ITAT Delhi Quashes Reopening for Short Section 148 Notice; Restricts Bogus Purchase Addition to 5%

Section 50C Addition Deleted as Sale Consideration Fixed Before Registration: ITAT Chennai

ITAT Mumbai Deletes 8% Purchase Addition After Purchases Accepted as Genuine
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.
