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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.

6,832 articles
Income TaxOne Day, Two Opposite Assessments: ₹9.68 Crore Reassessment Quashed
Income Tax

One Day, Two Opposite Assessments: ₹9.68 Crore Reassessment Quashed

CA Vijayakumar Shetty2 weeks ago
Income TaxTP Adjustment Restricted to AE Transactions & Five Comparables Excluded: ITAT Bangalore
Income Tax

TP Adjustment Restricted to AE Transactions & Five Comparables Excluded: ITAT Bangalore

CA Sandeep Kanoi2 weeks ago
Income TaxSection 143(3) Assessment Using Search Material Legally Unsustainable: ITAT Mumbai
Income Tax

Section 143(3) Assessment Using Search Material Legally Unsustainable: ITAT Mumbai

CA Vijayakumar Shetty2 weeks ago
Income TaxRecorded Cash Sales Cannot Also Be Taxed Under Section 68: ITAT Mumbai
Income Tax

Recorded Cash Sales Cannot Also Be Taxed Under Section 68: ITAT Mumbai

CA Vijayakumar Shetty2 weeks ago
Income TaxESOP Discount, Professional Fees and Section 234C Relief Allowed: ITAT Mumbai
Income Tax

ESOP Discount, Professional Fees and Section 234C Relief Allowed: ITAT Mumbai

CA Vijayakumar Shetty2 weeks ago
Income TaxNo Business Receipts, No Deduction? ITAT Says Examine the Expenses First
Income Tax

No Business Receipts, No Deduction? ITAT Says Examine the Expenses First

CA Vijayakumar Shetty2 weeks ago
Income TaxSearch Assessment Quashed: A Scrutiny Notice Could Not Replace Section 148
Income Tax

Search Assessment Quashed: A Scrutiny Notice Could Not Replace Section 148

CA Vijayakumar Shetty2 weeks ago
Income TaxStatutory Deposit Interest Qualifies for Section 80P Deduction: ITAT Bangalore
Income Tax

Statutory Deposit Interest Qualifies for Section 80P Deduction: ITAT Bangalore

CA Vijayakumar Shetty2 weeks ago
Income TaxUnproved Reimbursement Claim Supports Section 263 Revision: Calcutta HC
Income Tax

Unproved Reimbursement Claim Supports Section 263 Revision: Calcutta HC

CA Sandeep Kanoi2 weeks ago
Income Tax₹3 Crore Agreement-Holder Payment Deductible Under Section 48: ITAT Bangalore
Income Tax

₹3 Crore Agreement-Holder Payment Deductible Under Section 48: ITAT Bangalore

CA Vijayakumar Shetty2 weeks ago
Income TaxDefective Return Cured, Scrutiny Notice Too Late: ITAT Quashes Uber Health Tech Assessment
Income Tax

Defective Return Cured, Scrutiny Notice Too Late: ITAT Quashes Uber Health Tech Assessment

CA Vijayakumar Shetty2 weeks ago
Income TaxOwn PF Contribution Cannot Be Taxed Again on Withdrawal: ITAT Bangalore
Income Tax

Own PF Contribution Cannot Be Taxed Again on Withdrawal: ITAT Bangalore

CA Vijayakumar Shetty2 weeks ago
Income TaxSection 148 Notice Quashed Where Same Transaction Was Examined in Scrutiny: Delhi HC
Income Tax

Section 148 Notice Quashed Where Same Transaction Was Examined in Scrutiny: Delhi HC

CA Sandeep Kanoi2 weeks ago
Income TaxDisclosed Cash Balances and Jewellery Records Explain Search Seizures: ITAT Mumbai
Income Tax

Disclosed Cash Balances and Jewellery Records Explain Search Seizures: ITAT Mumbai

CA Sandeep Kanoi2 weeks 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.