#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
Tax Authority Cannot Use Surrendered PAN for Reassessment: Gujarat HC
Income Tax
Income Tax
Section 2(22)(e) Addition Deleted for Bank Loan Secured by Personal Guarantee
Income Tax
Income Tax
Section 32 r.w.s 43(6)(c): Vehicle Sale Profit Already Adjusted, No Separate Tax
Income Tax
Income Tax
ITAT Directs Recalculation of Capital Gains, Not Just Section 50C Difference
Income Tax
Income Tax
Excess amalgamation Consideration Goodwill Depreciable under Section 32
Income Tax
Income Tax
Amount paid to clear mortgage on title of property is deductible u/s. 48(1)
Income Tax
Income Tax
Section 263 Revision Rejected as AO Took One of Two Possible Views
Income Tax
Income Tax
Proceedings Declared Void Due to Notice Served After Assessee’s Death
Income Tax
Income Tax
Loose Excel Sheet With Wrong Seller Name Can’t Justify On-Money Addition
Income Tax
Income Tax
Reassessment u/s. 147 based on information without application of mind is bad-in-law
Income Tax
Income Tax
Matching Principle Not applies to Cash Accounting – Section 36(1)(iii) Disallowance Deleted
Income Tax
Income Tax
Ad hoc disallowance not sustained as commission expense substantiated with relevant evidence
Income Tax
Income Tax
Section 263 Revision Quashed as AO Took Plausible View on Goodwill Depreciation
Income Tax
Income Tax
Unexplained cash credits addition u/s. 68 sustained as identity and creditworthiness not proved
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.
