#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
ITAT Hyderabad: Foreign Tax Relief Must Be Deducted While Computing Interest U/s 234A/B/C
Income Tax
Income Tax
Machinery Replacement Cannot Be Treated as Revenue Without Proper Test: Madras HC
Income Tax
Income Tax
ESOP Discount Allowed as Revenue Expense: ITAT rejects Notional Loss Claim
Income Tax
Income Tax
ITAT Rajkot: Hybrid Seed Company’s Income Held as Agricultural
Income Tax
Income Tax
Cost-to-Cost Reimbursements allowed Due to Adequate Evidence, But Ad Expenses Disallowed for Lack of Proof
Income Tax
Income Tax
ITAT Rajkot: Mechanical Approval Invalid – Reopening U/s 148 Quashed
Income Tax
Income Tax
Section 43B Not Applicable as Electricity Duty Is Not Assessee’s Liability: P&H HC
Income Tax
Income Tax
Additional Evidence Rejected Due to Violation of Income Tax Rule 46A Procedures
Income Tax
Income Tax
ITAT Mumbai: No Penalty U/s 271(1)(c) on Estimated Bogus Purchase Additions
Income Tax
Income Tax
Assessment Order Set Aside for Ignoring Valid Revised Return Filed Within Time
Income Tax
Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void
Income Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax
Income Tax
ITAT Bangalore: Agricultural Income Evidence Cannot Be Ignored; Case Remanded for Fresh Verification
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.
