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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.

6,831 articles
Income TaxInterest on Delayed DTH Licence Fee Recognized as Deductible Liability
Income Tax

Interest on Delayed DTH Licence Fee Recognized as Deductible Liability

CA Vijayakumar Shetty10 months ago
Income TaxBank Rates Not Comparable: ITAT Upholds 0.25% Corporate Guarantee Benchmark
Income Tax

Bank Rates Not Comparable: ITAT Upholds 0.25% Corporate Guarantee Benchmark

CA Vijayakumar Shetty10 months ago
Income TaxTelecom License Fee Held Capital, But Spectrum Charges Allowed as Revenue
Income Tax

Telecom License Fee Held Capital, But Spectrum Charges Allowed as Revenue

CA Vijayakumar Shetty10 months ago
Income TaxGifted Towers, Genuine Discounts & No TDS on Roaming: ITAT Grants Major Relief to Vodafone
Income Tax

Gifted Towers, Genuine Discounts & No TDS on Roaming: ITAT Grants Major Relief to Vodafone

CA Vijayakumar Shetty10 months ago
Income TaxCSR Deduction Denied Despite Section 80G Claim in Tax Appeal
Income Tax

CSR Deduction Denied Despite Section 80G Claim in Tax Appeal

CA Vijayakumar Shetty10 months ago
Income TaxAccommodation Entry Allegation Rejected Due to Proper Documentation
Income Tax

Accommodation Entry Allegation Rejected Due to Proper Documentation

CA Vijayakumar Shetty10 months ago
Income TaxTCS Credit Cannot Be Denied for Default of Collector: ITAT Pune
Income Tax

TCS Credit Cannot Be Denied for Default of Collector: ITAT Pune

CA Sayyad Sadak10 months ago
Income TaxSection 270A Penalty cannot be imposed for Disallowance of Legal Claim: ITAT Delhi
Income Tax

Section 270A Penalty cannot be imposed for Disallowance of Legal Claim: ITAT Delhi

CA Sayyad Sadak10 months ago
Income TaxSection 153C Limitation Counts From Handover, Not Search: ITAT Quashes Assessment
Income Tax

Section 153C Limitation Counts From Handover, Not Search: ITAT Quashes Assessment

CA Vijayakumar Shetty10 months ago
Income TaxTime-Barred Section 153C Assessment Struck Down for Non-Searched Person
Income Tax

Time-Barred Section 153C Assessment Struck Down for Non-Searched Person

CA Vijayakumar Shetty10 months ago
Income TaxSection 11 Relief Restored: Education Trust Not Bound by Rigid Form-10 Purpose
Income Tax

Section 11 Relief Restored: Education Trust Not Bound by Rigid Form-10 Purpose

CA Vijayakumar Shetty10 months ago
Income TaxThird-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition
Income Tax

Third-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition

CA Vijayakumar Shetty10 months ago
Income TaxWithdrawal of approval u/s. 10(23C)(vi) without corroborative evidence of personal benefit not justifiable
Income Tax

Withdrawal of approval u/s. 10(23C)(vi) without corroborative evidence of personal benefit not justifiable

POONAM GANDHI10 months ago
Income TaxITAT Amritsar Deletes Section 69A Addition on Demonetisation Cash Sales
Income Tax

ITAT Amritsar Deletes Section 69A Addition on Demonetisation Cash Sales

CA Vijayakumar Shetty10 months 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.