#section 143(3)
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Penalty for Non-Compliance Cannot Stand When Assessment Is Completed Under Section 143(3)

No DAPE Where Distributors Act on Principal-to-Principal Basis ITAT Delhi

Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation

Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels

ITAT Upholds Assessment Because Larger Bench Decision of HC Must Be Preferred Over Single Judge View

Reassessment Notice Upheld Because AO Followed CBDT and SC Directions

Reassessment Notice Invalid as It Was Issued to Non-Existent Entity: Bombay HC

Reassessment Notice Quashed Because It Was Issued Beyond Limitation: Bombay HC

Parallel Assessment Proceedings Illegal, ITAT Quashes Reassessment Order in Case of Lalit Modi

Assessment Orders Quashed as Passed in Name of Non-Existent Company After Amalgamation

Capitalisation in Books Does Not Decide Tax Deduction, Marketing Spend Allowed as Revenue

Revision Under Section 263 Invalid Because AO’s Order Was Not Prejudicial to Revenue

Unreasonably high expense needs to be establish by assessee: Matter remanded to verify additional evidence

ITAT Allows Charitable Trust Relief Because Sub-Grant to Foreign University Was a Tied-Up Project Grant
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.
