#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
National Highways Act Land Compensation: Why NHAI Awards Are Exempt from Income Tax
Income Tax
Income Tax
Caste-based objects no bar for pre-1961 Act trusts – 1930 religious trust protected from s.13 bar entitled to Section 11 & 12 benefits
Income Tax
Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
Income Tax
Income Tax
Procedural Breach Kills Assessment – ITAT Rules Non-Mention of Scrutiny Type in Notice is Fatal Defect
Income Tax
Income Tax
Entry-Provider Tag Not Enough Reason: ITAT Upholds Deletion of Unexplained Share Capital Addition
Income Tax
Income Tax
Business-Linked Losses: ITAT Confirms Deductibility of Exchange – Difference Derivatives for Exporters
Income Tax
Income Tax
Revision u/s. 263 not justifiable as AO took most plausible view
Income Tax
Income Tax
ITAT Delhi remands ₹16.10 Cr unsecured – loan issue for verification; consequential interest disallowance also to be re-examined – CIT(A) erred in bypassing remand report
Income Tax
Income Tax
Shuttering is a plant, not a temporary erection – 100% claim disallowed – CIT(A)’s liberal view reversed – ITAT restores AO’s 15%
Income Tax
Income Tax
ITAT Rajkot Upholds ₹3.99 Crore Addition u/s 56(2)(viib) – Rejects DCF Valuation as Defective & Unsubstantiated
Income Tax
Income Tax
ITAT Ranchi Quashes Section 263 Order – 80P Deduction Cannot Be Denied When AO Has Verified All Facts
Income Tax
Income Tax
ITAT Ahmedabad Deletes Agricultural Expense Addition-Estimation Based on Third-Party Case Held Arbitrary
Income Tax
Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax
Income Tax
Assessment Quashed: ITAT Finds Notice u/s 143(2) by Non-Jurisdictional AO After Transfer u/s 127 Invalid
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.
