#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
Jurisdiction Defect: ITAT Voids Entire Assessment Where 143(2) Notice Ignored CBDT Mandatory Instructions
Income Tax
Income Tax
Search Assessment Quashed: Why IT Act Section 153A Requires an Actual Search on the Assessee
Income Tax
Income Tax
No Name, No Proof, No Cross-Examination: ITAT Quashes ‘On-Money’ Addition Based on Builder’s Excel Sheet
Income Tax
Income Tax
Income from Vessel Operations Taxable Under India-Norway DTAA: ITAT Delhi
Income Tax
Income Tax
Rule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT
Income Tax
Income Tax
Section 154 Rectification on ESI/PF Deduction Not Permissible: ITAT Delhi
Income Tax
Income Tax
Section 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record
Income Tax
Income Tax
Section 271(1)(c) Penalty Notices Without Specific Limb Quashed: Delhi HC
Income Tax
Income Tax
Kerala HC Restores Tax Appeal Dismissed for Delay; Cites AO’s Natural Justice Breach
Income Tax
Income Tax
Tax Relief on Peak Credit: ITAT Accepts Source of Funds Proved by Group Entity Confirmations
Income Tax
Income Tax
Share Premium Not Taxable: ITAT Rules Section 56(2)(viib) Not Applicable to Holding-Subsidiary Transactions
Income Tax
Income Tax
Disallowance u/s. 43B for non-payment of statutory tax needs verification hence matter restored
Income Tax
Income Tax
Provision for consumer loyalty program was an allowable deduction u/s 37 and no TP adjustment as profits of eligible units were at arm’s length
Income Tax
Income Tax
No addition u/s 69A for undisclosed Jewellery as family inheritance and household withdrawals were sufficient to explain sources
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.
