#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Reassessment Quashed for Ignoring Reply Filed Under Section 148A(b): ITAT Slams ‘Borrowed Satisfaction’
Income Tax
Income Tax
ITAT Hyderabad Upholds Sec 263 Revision Over Inadequate Capital Gains Inquiry
Income Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
Chennai ITAT Grants Full Foreign Tax Credit Despite Lower FTC Claim in Form 67 – Procedural Lapse Cannot Defeat Substantive Relief
Income Tax
Income Tax
Hyderabad ITAT Quashes Assessment on Dead Person – Participation by Legal Heir Cannot Cure Jurisdictional Defect
Income Tax
Income Tax
Section 69A Addition Cannot Survive Merely on Ground That Explanation Was an Afterthought: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Duplicate Capital Gains Addition Due to Amended Sale Deed Error
Income Tax
Income Tax
ITAT Delhi Restores Appeal in Case Selected for Scrutiny Due to 0.33% Net Profit
Income Tax
Income Tax
Section 143(1) PF/ESI Disallowance Invalid Before SC’s Checkmate Ruling Due to Debatable Legal Position
Income Tax
Income Tax
5-Day Share Trade Cannot Automatically Become ‘Bogus Penny Stock’: ITAT Mumbai
Income Tax
Income Tax
AO Cannot Apply Post-2018 “Look-Through” Valuation Retrospectively – ITAT Deletes Massive Section 56 Additions
Income Tax
Income Tax
ITAT Dismisses Revenue Appeal as CPC Adjustments Were Already Deleted in Scrutiny Assessment
Income Tax
Income Tax
Accrued Income Cannot Be Deferred Just Because Receipt Is Delayed – ITAT Upholds Taxability on Mercantile Basis
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
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.
