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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.

6,836 articles
Income TaxDemonetisation Cash Deposit Genuine: AO Cannot Reject Accepted Petrol Pump Sales
Income Tax

Demonetisation Cash Deposit Genuine: AO Cannot Reject Accepted Petrol Pump Sales

CA Vijayakumar Shetty11 months ago
Income TaxFailure to Follow Rule 46A Procedure Leads to Remand: Tribunal Allows Appeal for Statistical Purposes
Income Tax

Failure to Follow Rule 46A Procedure Leads to Remand: Tribunal Allows Appeal for Statistical Purposes

CA Vijayakumar Shetty11 months ago
Income TaxDelay of 563 Days in Appeal Condoned Due to Change in Management: ITAT Delhi
Income Tax

Delay of 563 Days in Appeal Condoned Due to Change in Management: ITAT Delhi

CA Vijayakumar Shetty11 months ago
Income TaxPayments under Regional Service Agreement Not Royalty – ITAT Mumbai Rules in Favour of BCD Travel (Singapore)
Income Tax

Payments under Regional Service Agreement Not Royalty – ITAT Mumbai Rules in Favour of BCD Travel (Singapore)

CA Vijayakumar Shetty11 months ago
Income Tax Section 14A Amendment in 2022 Prospective – No Disallowance if No Exempt Income: ITAT Kolkata 
Income Tax

 Section 14A Amendment in 2022 Prospective – No Disallowance if No Exempt Income: ITAT Kolkata 

CA Vijayakumar Shetty11 months ago
Income TaxReassessment notice Against Non-Existent Entity After Amalgamation is invalid
Income Tax

Reassessment notice Against Non-Existent Entity After Amalgamation is invalid

CA Vijayakumar Shetty11 months ago
Income TaxITAT Accepts Consultant’s Advice & relocation as Reasonable Cause for Delay in Appeal
Income Tax

ITAT Accepts Consultant’s Advice & relocation as Reasonable Cause for Delay in Appeal

Sachin P Kumar and Associates11 months ago
Income TaxMechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
Income Tax

Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions

CA Vijayakumar Shetty11 months ago
Income TaxSoftware & Consultancy Expenses Held Revenue & PF Delay Due to Sunday Accepted as Valid: ITAT Ahmedabad
Income Tax

Software & Consultancy Expenses Held Revenue & PF Delay Due to Sunday Accepted as Valid: ITAT Ahmedabad

CA Vijayakumar Shetty11 months ago
Income TaxReassessment invalid as based on ‘reasons to suspect’ rather than ‘reason to believe’
Income Tax

Reassessment invalid as based on ‘reasons to suspect’ rather than ‘reason to believe’

POONAM GANDHI11 months ago
Income TaxSoftware Cost Cross-Charge Not FIS/Royalty – ITAT Delhi Follows Earlier Year in SNC Lavalin Case
Income Tax

Software Cost Cross-Charge Not FIS/Royalty – ITAT Delhi Follows Earlier Year in SNC Lavalin Case

CA Vijayakumar Shetty11 months ago
Income TaxPenalty u/s. 221(1) leviable for non-payment of self-assessment tax
Income Tax

Penalty u/s. 221(1) leviable for non-payment of self-assessment tax

POONAM GANDHI11 months ago
Income TaxSection 56(2)(vii)(b) Addition Remanded – ITAT Pune Orders Fresh Assessment on Stock-in-Trade Claim
Income Tax

Section 56(2)(vii)(b) Addition Remanded – ITAT Pune Orders Fresh Assessment on Stock-in-Trade Claim

CA Vijayakumar Shetty11 months ago
Income TaxSuppressed Receipts Addition Deleted: ITAT Accepts Reversal of Income as Irrecoverable Bad Debt
Income Tax

Suppressed Receipts Addition Deleted: ITAT Accepts Reversal of Income as Irrecoverable Bad Debt

CA Vijayakumar Shetty11 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.