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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.

6,835 articles
Income TaxITAT Mumbai Restores Appeal on ₹17.38 Crore Redevelopment Addition for Delay Review
Income Tax

ITAT Mumbai Restores Appeal on ₹17.38 Crore Redevelopment Addition for Delay Review

CA Vijayakumar Shetty3 weeks ago
Income TaxAccommodation Entry Knowledge Alone Does Not Prove Commission Income: ITAT Hyderabad
Income Tax

Accommodation Entry Knowledge Alone Does Not Prove Commission Income: ITAT Hyderabad

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Jaipur Deletes ₹4.53 Lakh Addition Where Income Was Declared Under Section 44AD
Income Tax

ITAT Jaipur Deletes ₹4.53 Lakh Addition Where Income Was Declared Under Section 44AD

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Delhi deletes Section 50C addition after accepting registered valuer’s valuation
Income Tax

ITAT Delhi deletes Section 50C addition after accepting registered valuer’s valuation

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Kolkata Deletes ₹79.79 Lakh TP Adjustment on Pass-Through AE Purchases
Income Tax

ITAT Kolkata Deletes ₹79.79 Lakh TP Adjustment on Pass-Through AE Purchases

CA Vijayakumar Shetty3 weeks ago
Income TaxSection 92CA Reference Must Identify Transaction, Rules ITAT Mumbai in PE Dispute
Income Tax

Section 92CA Reference Must Identify Transaction, Rules ITAT Mumbai in PE Dispute

CA Vijayakumar Shetty3 weeks ago
Income TaxSaaS Subscription Fees Not Royalty under Section 9(1)(vi): ITAT Mumbai
Income Tax

SaaS Subscription Fees Not Royalty under Section 9(1)(vi): ITAT Mumbai

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Nagpur Allows 18% Interest on Unsecured Loans as Reasonable Business Expense
Income Tax

ITAT Nagpur Allows 18% Interest on Unsecured Loans as Reasonable Business Expense

CA Vijayakumar Shetty3 weeks ago
Income TaxSection 151 Approval After Section 148 Notice Invalidates Reassessment: ITAT Rajkot
Income Tax

Section 151 Approval After Section 148 Notice Invalidates Reassessment: ITAT Rajkot

CA Vijayakumar Shetty3 weeks ago
Income TaxPF Is Not Superannuation Fund – Rule 87’s 27% Ceiling Cannot Be Used to Disallow Provident Fund Contribution
Income Tax

PF Is Not Superannuation Fund – Rule 87’s 27% Ceiling Cannot Be Used to Disallow Provident Fund Contribution

CA Vijayakumar Shetty3 weeks ago
Income TaxInterest on Assets Held for Sale Allowed u/s 36(1)(iii): ITAT Bangalore
Income Tax

Interest on Assets Held for Sale Allowed u/s 36(1)(iii): ITAT Bangalore

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Nagpur Holds 115BBE 60% Rate Inapplicable to FY 2016-17
Income Tax

ITAT Nagpur Holds 115BBE 60% Rate Inapplicable to FY 2016-17

CA Vijayakumar Shetty3 weeks ago
Income TaxLimited Scrutiny Can Examine  Source, but It Cannot Tax Same Money Twice: ITAT Hyderabad
Income Tax

Limited Scrutiny Can Examine Source, but It Cannot Tax Same Money Twice: ITAT Hyderabad

CA Vijayakumar Shetty4 weeks ago
Income TaxSpelling Error Can’t Make Eucalyptus Sale Bogus Without Enquiry: ITAT Chandigarh
Income Tax

Spelling Error Can’t Make Eucalyptus Sale Bogus Without Enquiry: ITAT Chandigarh

CA Vijayakumar Shetty4 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.