#section 143(3)
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ITAT Allows Section 80JJAA Deduction as Return & Form 10DA Were Filed Within Due Date

ITAT Delhi Deletes Section 271AAB Penalty as SCN Did Not Specify Applicable Clause

ITAT Upholds Section 270A Penalty for Failure to Report Mutual Fund Redemption Gains

CIT(A) Can Remand Best Judgment Reassessment Due to Assessee’s Non-Compliance: ITAT Delhi

Karnataka HC Quashes Assessment as Income Tax Portal Closed Before Approved Deadline

ITAT Deletes AMP TP Adjustment as No International Transaction Existed

CIT(A) Cannot Dismiss Appeal for Non-Prosecution as Law Requires Decision on Merits

ITAT Directs Fresh TP Analysis as TPO Mechanically Rejected Segmental Results

Section 68 Addition Cannot Be Sustained as Suspicion Alone Is Not Evidence: ITAT Delhi

TP Adjustment Set Aside for Failure to Prove Profit Shifting Under Section 80-IA(10)

ITAT Remands Section 69A Addition as Additional Evidence Goes to Root of Dispute

Section 69 Addition Deleted as Property Investment Was Made in Earlier Year

ITAT Deletes TP Adjustment as Earlier Coordinate Bench Ruling Was Binding

Transfer Pricing Addition Deleted Because ALP Was Fixed at Nil Without Prescribed Method
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.
