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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 Condones 442-Day Delay and Restores Appeal Under Section 249(4)(b)
Income Tax

ITAT Mumbai Condones 442-Day Delay and Restores Appeal Under Section 249(4)(b)

CA Vijayakumar Shetty4 weeks ago
Income TaxMumbai ITAT Quashes Bitcoin Reassessment for Invalid Section 151(ii) Approval
Income Tax

Mumbai ITAT Quashes Bitcoin Reassessment for Invalid Section 151(ii) Approval

CA Vijayakumar Shetty4 weeks ago
Income TaxReassessment Quashed for Invalid Section 151(ii) Approval by PCIT: ITAT Mumbai
Income Tax

Reassessment Quashed for Invalid Section 151(ii) Approval by PCIT: ITAT Mumbai

CA Vijayakumar Shetty4 weeks ago
Income TaxIBC Resolution Plan Extinguishes Unclaimed Tax Reassessment, ITAT Mumbai Holds
Income Tax

IBC Resolution Plan Extinguishes Unclaimed Tax Reassessment, ITAT Mumbai Holds

CA Vijayakumar Shetty4 weeks ago
Income TaxITAT Delhi Directs Consistent Relief on ₹50.20-Lakh Transfer Pricing Adjustment
Income Tax

ITAT Delhi Directs Consistent Relief on ₹50.20-Lakh Transfer Pricing Adjustment

CA Vijayakumar Shetty4 weeks ago
Income TaxITAT Amritsar Deletes ₹3.97 Crore Addition Based on Husband’s Document
Income Tax

ITAT Amritsar Deletes ₹3.97 Crore Addition Based on Husband’s Document

CA Sandeep Kanoi4 weeks ago
Income TaxTenancy Rights Transfer Taxable, Mumbai ITAT Remands FMV Determination to AO
Income Tax

Tenancy Rights Transfer Taxable, Mumbai ITAT Remands FMV Determination to AO

CA Sandeep Kanoi4 weeks ago
Income TaxRoyalty Adjustment Deleted, Commission Benchmarking Remanded: ITAT Ahmedabad
Income Tax

Royalty Adjustment Deleted, Commission Benchmarking Remanded: ITAT Ahmedabad

CA Sandeep Kanoi4 weeks ago
Income TaxPost-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi
Income Tax

Post-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi

CA Sandeep Kanoi4 weeks ago
Income TaxITAT Mumbai Upholds Reinsurance Deduction & 60% Software Depreciation for Insurer
Income Tax

ITAT Mumbai Upholds Reinsurance Deduction & 60% Software Depreciation for Insurer

CA Sandeep Kanoi4 weeks ago
Income TaxITAT Rajkot Rejects Section 69A Addition Based on Suspicion of Inflated Jewellery Sales
Income Tax

ITAT Rajkot Rejects Section 69A Addition Based on Suspicion of Inflated Jewellery Sales

CA Sandeep Kanoi4 weeks ago
Income TaxAssessment against deceased assessee null & void under Section 153A: ITAT Amritsar
Income Tax

Assessment against deceased assessee null & void under Section 153A: ITAT Amritsar

CA Sandeep Kanoi4 weeks ago
Income TaxBusiness Commencement Date Cannot Replace Incorporation Date Under Section 54GB: ITAT Hyderabad
Income Tax

Business Commencement Date Cannot Replace Incorporation Date Under Section 54GB: ITAT Hyderabad

CA Sandeep Kanoi4 weeks ago
Income TaxSection 13(3) Benefit Alone Cannot Cancel Section 12AB Registration: ITAT Delhi
Income Tax

Section 13(3) Benefit Alone Cannot Cancel Section 12AB Registration: ITAT Delhi

CA Sandeep Kanoi4 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.