#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 Nagpur Deletes Sec 69A Addition – Small Loans from Friends & Relatives Explained with Identity & Banking Evidence
Income Tax
Income Tax
ITAT Nagpur Deletes Bogus Purchase Addition – Verified Books & Payments Outweigh Sales Tax Info, Vendor Non-Production Not Fatal
Income Tax
Income Tax
ITAT Nagpur Allows Seller’s Registration Charges as Capital Gains Deduction – Agreement Terms Prevail
Income Tax
Income Tax
ITAT Nagpur Deletes FMV Rent & Related Party Salary Disallowance – Inspector Report Held Insufficient
Income Tax
Income Tax
ITAT Pune Quashes Sec 263 – 80P Deduction on Co-op Bank Interest Allowed
Income Tax
Income Tax
ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient
Income Tax
Income Tax
6th Year Utilisation of Sec 11 Accumulation Valid; CPC Adjustment Deleted: ITAT Pune
Income Tax
Income Tax
ITAT Kolkata Quashed Reopening Because It Was Based on Mere Change of Opinion
Income Tax
Income Tax
Reassessment Solely on Audit Objection Invalid; Rule of Law Overrides Revenue Considerations: Delhi HC
Income Tax
Income Tax
ITAT Mumbai: Partner Capital Not Taxable u/s 68; Source Not Firm’s Burden; ₹19.06 Cr Addition Deleted
Income Tax
Income Tax
200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
Income Tax
Income Tax
Reopening Beyond 4 Years Invalid; No Independent Enquiry; LTCG Penny Stock Addition u/s 68 Deleted
Income Tax
Income Tax
Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
Income Tax
Income Tax
Sec 263 Revision Quashed as PCIT Failed to Conduct Independent Enquiry: ITAT Amritsar
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.
