#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
No Double Tax on Beneficiary When Trust Has Paid Tax: ITAT Mumbai
Income Tax
Income Tax
Reassessment on Same Issue Invalid: Delhi HC Sends Case Back to AO for Fresh Consideration
Income Tax
Income Tax
ITAT Upholds ESOP Cost as Business Expense, Sets Aside PCIT 263 Order
Income Tax
Income Tax
Gujarat HC Upholds Reassessment Based on Bogus Entry Information
Income Tax
Income Tax
Income from Film Distribution was not ‘Royalty’ under India-US DTAA
Income Tax
Income Tax
Reopening Beyond Four Years Held Invalid as Based on Stale Information: ITAT Delhi
Income Tax
Income Tax
TP adjustment of bareboat charter hire fees deleted as benchmarking approach already accepted in earlier year
Income Tax
Income Tax
Order not providing reasons on functionality of comparable for transfer pricing adjustment cannot sustain
Income Tax
Income Tax
Amount already disclosed before Settlement Commission cannot be added against u/s. 68
Income Tax
Income Tax
ITAT Delhi Partly Deletes Demonetisation Cash Deposit Addition for Lack of Proper Inquiry
Income Tax
Income Tax
Non-Completion of Project Doesn’t Nullify Land Transfer for Capital Gains: ITAT Cochin
Income Tax
Income Tax
Delay in EPF/ESIC Deposit Attracts Disallowance Even in 143(1) Processing: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes 153C Assessments as Time-Barred: Six-Year Limitation Upheld
Income Tax
Income Tax
Section 54 Relief Upheld as Property Reinvestment Delay Beyond Assessee’s Control
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.
