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#section 143(3)

Latest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

6,831 articles
Income TaxESOP Discount Is Allowable Business Expenditure Despite Pending SLP: ITAT Mumbai
Income Tax

ESOP Discount Is Allowable Business Expenditure Despite Pending SLP: ITAT Mumbai

CA Sandeep Kanoi4 months ago
Income TaxForeign Exchange Gain Is Operating Income as It Arises from Export of Services
Income Tax

Foreign Exchange Gain Is Operating Income as It Arises from Export of Services

CA Sandeep Kanoi4 months ago
Income TaxSection 56(2)(viib) Addition Deleted as Shares Were Allotted to Existing Shareholders
Income Tax

Section 56(2)(viib) Addition Deleted as Shares Were Allotted to Existing Shareholders

CA Sandeep Kanoi4 months ago
Income TaxNo denial of scientific research deduction allowed for procedural delay when DSIR approval existed: ITAT deleted ₹2.07 Crore disallowance
Income Tax

No denial of scientific research deduction allowed for procedural delay when DSIR approval existed: ITAT deleted ₹2.07 Crore disallowance

RATHI4 months ago
Income TaxSection 80-IB Deduction Denied as Housing Project Covered Less Than One Acre: ITAT Cochin
Income Tax

Section 80-IB Deduction Denied as Housing Project Covered Less Than One Acre: ITAT Cochin

CA Sandeep Kanoi4 months ago
Income TaxCPC Cannot Pass Section 143(1) Intimation After Section 143(2) Notice: ITAT Kolkata
Income Tax

CPC Cannot Pass Section 143(1) Intimation After Section 143(2) Notice: ITAT Kolkata

CA Sandeep Kanoi4 months ago
Income TaxReassessment Quashed as Section 143(2) Notice Was Issued Without Jurisdiction: ITAT Kolkata
Income Tax

Reassessment Quashed as Section 143(2) Notice Was Issued Without Jurisdiction: ITAT Kolkata

CA Sandeep Kanoi4 months ago
Income TaxITAT Allows Additional Depreciation on Dumpers as They Form Part of Plant & Machinery
Income Tax

ITAT Allows Additional Depreciation on Dumpers as They Form Part of Plant & Machinery

CA Sandeep Kanoi4 months ago
Income TaxSection 148 Notice quashed as Issuing Officer Had No Pecuniary Jurisdiction: ITAT Delhi
Income Tax

Section 148 Notice quashed as Issuing Officer Had No Pecuniary Jurisdiction: ITAT Delhi

CA Sandeep Kanoi4 months ago
Income TaxReassessment Quashed as AO Failed to Decide Objections Before Assessment
Income Tax

Reassessment Quashed as AO Failed to Decide Objections Before Assessment

CA Sandeep Kanoi4 months ago
Income TaxITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure
Income Tax

ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure

CA Sandeep Kanoi4 months ago
Income TaxNon-Disclosure of Tally Data and Forensic Report Violates Natural Justice: ITAT Kolkata
Income Tax

Non-Disclosure of Tally Data and Forensic Report Violates Natural Justice: ITAT Kolkata

CA Sandeep Kanoi4 months ago
Income TaxITAT Remands TP Adjustment as AE Transaction ALP Was Computed Using Incorrect Entity-Level Method
Income Tax

ITAT Remands TP Adjustment as AE Transaction ALP Was Computed Using Incorrect Entity-Level Method

CA Sandeep Kanoi4 months ago
Income TaxPeriodic dredging to maintain existing jetty was revenue expense, not capital outlay: ITAT granted ₹4.49 Crore Relief
Income Tax

Periodic dredging to maintain existing jetty was revenue expense, not capital outlay: ITAT granted ₹4.49 Crore Relief

RATHI4 months ago

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.