#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
Reassessment u/s. 148 quashed as based on same material which was accepted by AO in earlier proceeding
Income Tax
Income Tax
Closing Stock Cannot Be Valued at Nil Because Suspension Is Not Seizure
Income Tax
Income Tax
Access to Licensed Software Isn’t Royalty Because Only a Copyrighted Article Is Used
Income Tax
Income Tax
1918-Day Delay Condoned; No Penalty on Excess Section 54F/54B Claim
Income Tax
Income Tax
Technical Delay Can’t Defeat Substantive Justice: ITAT Pune
Income Tax
Income Tax
Interest on delayed remittance of TDS not deductible as business expense u/s. 37(1)
Income Tax
Income Tax
Ex-Parte Assessment Appeal Can’t Stand: Matter Sent Back for De Novo Adjudication
Income Tax
Income Tax
Section 80JJAA Deduction Remanded Due to Portal Glitch in Form 10DA
Income Tax
Income Tax
Reopening not justified as reasons recorded remained speculative
Income Tax
Income Tax
Section 44AD Case Can’t Become Blanket Cash Addition; ITAT Surat Sets Aside ₹5.09 Cr Assessment
Income Tax
Income Tax
Janmashtami Donations Not Business Income; ITAT Restores Section 11 Exemption to Religious Trust
Income Tax
Income Tax
Depreciation Claim Remanded Due to Missing WDV Computation
Income Tax
Income Tax
Section 153A Has Limits: No Seized Material, No Fresh Additions
Income Tax
Income Tax
Warranty Provision Allowed Despite Large Opening Balance: ITAT Delhi
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.
