#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
Invalid 143(2) Notice by Wrong Officer Nullifies Entire Assessment
Income Tax
Income Tax
Bogus Purchases: Only Profit Element Taxable – ITAT Reworks Addition Based on Industry Margins
Income Tax
Income Tax
CSR Deduction Allowed Under Section 80G Due to Absence of Statutory Restriction
Income Tax
Income Tax
Section 263 Invalid as AO Conducted Inquiry on CSR Deduction Claim
Income Tax
Income Tax
Penny Stock Share Transactions: Reassessment Quashed for Change of Opinion
Income Tax
Income Tax
Section 69C Addition unsustainable if expenditure is recorded & source explained
Income Tax
Income Tax
Development fee collected for funding capital expenditure for airport development not taxable as revenue income
Income Tax
Income Tax
Section 263 Cannot Override DRP: ITAT Mumbai Quashes Revision
Income Tax
Income Tax
No TDS Liability as Buyer’s Share Below ₹50 Lakh: ITAT Clarifies Section 194-IA Scope
Income Tax
Income Tax
Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?
Income Tax
Income Tax
Mismatch in Payment & Share Allotment Dates Raises Doubts; ITAT Indore Remanded Matter for Fresh Examination
Income Tax
Income Tax
Reopening Invalid Due to Mere Change of Opinion on Examined Cash Deposits: Bombay HC
Income Tax
Income Tax
GST Turnover Differences Not Taxable if Already Recognized; Notional IND-AS Interest Not Taxable Without Real Accrual
Income Tax
Income Tax
Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi
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.
