#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 Kolkata – Section 263 Revision on Deemed Dividend Quashed; Loan Not Taxable in Company’s Hands
Income Tax
Income Tax
ITAT Kolkata – ₹6.99 Cr Share Capital Addition u/s 68 Deleted; Identity & Genuineness Proved
Income Tax
Income Tax
Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata
Income Tax
Income Tax
Depreciation on Non-Compete Fee Allowed – Revenue-Neutral View Accepted: ITAT Delhi
Income Tax
Income Tax
Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
Income Tax
Income Tax
Penalty u/s 270A on PF/ESI Disallowance Deleted – Mere Disallowance Not Misreporting: ITAT Chennai
Income Tax
Income Tax
80P(2)(a)(i) Deduction on Bank Interest Upheld – Totgars Distinguished: ITAT Chennai
Income Tax
Income Tax
Depreciation on Slump-Sale Goodwill Allowed – Goodwill held as Bundle of Commercial Rights; FA 2021 Amendment not Applicable to AY 2018-19
Income Tax
Income Tax
Developer Following Project Completion Method – Addition of Full Flat Sale Value Deleted; Income Taxable on Possession, not Registration
Income Tax
Income Tax
No Disallowance u/s 14A Without Exempt Income – ₹43.23 Cr Addition Deleted: ITAT Mumbai
Income Tax
Income Tax
Exemption u/s 11 Allowed – Lease to Group Concern not hit by s.13(3); Notional Rent & Denial of Exemption Unsustainable
Income Tax
Income Tax
Foreign HSBC Account Addition Deleted – BUP ID & Base Note Insufficient: ITAT Mumbai
Income Tax
Income Tax
Section 263 Revision Upheld Due to AO’s Failure to Examine ₹669 Crore Trust Receipt
Income Tax
Income Tax
Section 69C Addition Deleted – Survey Statement Alone Insufficient: ITAT Chennai
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.
