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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 TaxProtective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi
Income Tax

Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi

CA Sandeep Kanoi6 months ago
Income TaxInitial Public Offer expense allowed u/s. 48(i) proportionate to shareholding
Income Tax

Initial Public Offer expense allowed u/s. 48(i) proportionate to shareholding

POONAM GANDHI7 months ago
Income TaxSet-Off of Capital Loss Beyond 8 Years Denied; 50% Deduction on Interest Allowed: ITAT Panaji
Income Tax

Set-Off of Capital Loss Beyond 8 Years Denied; 50% Deduction on Interest Allowed: ITAT Panaji

CA Sandeep Kanoi7 months ago
Income TaxRoyalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi
Income Tax

Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi

CA Sandeep Kanoi7 months ago
Income TaxGST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation
Income Tax

GST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation

CA Sandeep Kanoi7 months ago
Income TaxNo additions on account of consultancy receipts and alleged unexplained investments
Income Tax

No additions on account of consultancy receipts and alleged unexplained investments

RATHI7 months ago
Income TaxSection 68 Addition Deleted Due to Absence of Incriminating Material in Search Assessment
Income Tax

Section 68 Addition Deleted Due to Absence of Incriminating Material in Search Assessment

CA Sandeep Kanoi7 months ago
Income TaxInvalid Jurisdiction Under Section 153C Due to Vague Satisfaction Note for Multiple Years
Income Tax

Invalid Jurisdiction Under Section 153C Due to Vague Satisfaction Note for Multiple Years

CA Sandeep Kanoi7 months ago
Income TaxReassessment Quashed as Mechanical Approval u/s 151 & Jurisdiction Wrongly Assumed by ITO
Income Tax

Reassessment Quashed as Mechanical Approval u/s 151 & Jurisdiction Wrongly Assumed by ITO

CA Pawan Garg7 months ago
Income TaxITAT Deletes Penny Stock Addition as Shares Were Purchased in Earlier Assessment Year
Income Tax

ITAT Deletes Penny Stock Addition as Shares Were Purchased in Earlier Assessment Year

CA Sandeep Kanoi7 months ago
Income TaxITAT Bangalore Deletes Sec. 69A Addition on Cash Re-deposit Out of Explained Loan Withdrawals
Income Tax

ITAT Bangalore Deletes Sec. 69A Addition on Cash Re-deposit Out of Explained Loan Withdrawals

CA Vijayakumar Shetty7 months ago
Income TaxMissed DRP timeline kills TP addition; ₹288 Cr share capital upheld
Income Tax

Missed DRP timeline kills TP addition; ₹288 Cr share capital upheld

CA Vijayakumar Shetty7 months ago
Income TaxWrong signatory, no appeal: ITAT dismisses RGUHS case as invalid
Income Tax

Wrong signatory, no appeal: ITAT dismisses RGUHS case as invalid

CA Vijayakumar Shetty7 months ago
Income TaxESOP cost is revenue, not capital: ITAT allows ₹721 Cr deduction
Income Tax

ESOP cost is revenue, not capital: ITAT allows ₹721 Cr deduction

CA Vijayakumar Shetty7 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.