#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
Addition u/s. 68 towards cash deposit during demonetization unwarranted as genuineness of cash sales proved
Income Tax
Income Tax
Entire Derivative Loss Addition Deleted for Lack of Evidence & Reliance on Invalid SEBI Order
Income Tax
Income Tax
Exgratia Provision Sent Back to AO; Double Disallowance on Leave Encashment Deleted
Income Tax
Income Tax
No Proof, No Addition: ITAT Deletes ₹25 Crore 69A Cash-Loan Allegation
Income Tax
Income Tax
938 Days Delay Condoned as Appeal Was Wrongly Treated as Withdrawn
Income Tax
Income Tax
Benefit of Accumulation to Trust Restored as Form 9A Not Required for AY 2015-16
Income Tax
Income Tax
Domestic Royalty Split Not Permissible: Entire TP Adjustment Deleted
Income Tax
Income Tax
Tenant’s Purchases, Not Landlord’s: ITAT Dismisses Wrong Addition in Factory Lease Case
Income Tax
Income Tax
No Evidence, No Relief: 2247-Day Late Appeal Dismissed by ITAT
Income Tax
Income Tax
Temporary Factory Letting Doesn’t End Business: ITAT Holds User Charges as Business Income
Income Tax
Income Tax
ITAT Deletes Rs. 63L Deemed ALV Addition: Real Rent Only Counts
Income Tax
Income Tax
No PE Without Physical Presence: Court Rejects Virtual Tax Nexus Under DTAA
Income Tax
Income Tax
Deduction Denial Reversed for Failure to Route Provision Through P&L
Income Tax
Income Tax
No Penalty When Section 56(2)(viib) Itself Not Applicable to Holding–Subsidiary Share Issue
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.
