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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.

6,831 articles
Income TaxITAT Restores 54F Claim Case as Assessee Missed Hearing Due to Family Medical Crisis
Income Tax

ITAT Restores 54F Claim Case as Assessee Missed Hearing Due to Family Medical Crisis

CA Sandeep Kanoi1 year ago
Income TaxNo addition for Medical College Donation Based Solely on Third-Party Evidence
Income Tax

No addition for Medical College Donation Based Solely on Third-Party Evidence

CA Vijayakumar Shetty1 year ago
Income TaxSecured vs Unsecured Loans Not Comparable – Interest Paid to Relatives at 15% Allowed
Income Tax

Secured vs Unsecured Loans Not Comparable – Interest Paid to Relatives at 15% Allowed

CA Vijayakumar Shetty1 year ago
Income TaxPast Acceptance No Defence in 263 – Tribunal Says Tax Depreciation Must Follow Act
Income Tax

Past Acceptance No Defence in 263 – Tribunal Says Tax Depreciation Must Follow Act

CA Vijayakumar Shetty1 year ago
Income TaxGeneral Format SCN Without Specific Charge Cannot Sustain 271(1)(c) Penalty
Income Tax

General Format SCN Without Specific Charge Cannot Sustain 271(1)(c) Penalty

CA Vijayakumar Shetty1 year ago
Income TaxITAT Bangalore Accepts Cash Advances from Flower Buyers – Deletes ₹34.50 Lakh Addition
Income Tax

ITAT Bangalore Accepts Cash Advances from Flower Buyers – Deletes ₹34.50 Lakh Addition

CA Vijayakumar Shetty1 year ago
Income TaxShell Companies Can’t Lend Crores: ITAT Confirms ₹14.69 Cr Cash Credit Addition
Income Tax

Shell Companies Can’t Lend Crores: ITAT Confirms ₹14.69 Cr Cash Credit Addition

CA Vijayakumar Shetty1 year ago
Income TaxNo Fixed Place, Service PE or DAPE: ITAT Delhi Holds No PE in India, Profit Attribution Quashed
Income Tax

No Fixed Place, Service PE or DAPE: ITAT Delhi Holds No PE in India, Profit Attribution Quashed

CA Vijayakumar Shetty1 year ago
Income TaxITAT Delhi Quashes Assessment as Section 143(2) Notice Sent to Wrong Address
Income Tax

ITAT Delhi Quashes Assessment as Section 143(2) Notice Sent to Wrong Address

CA Vijayakumar Shetty1 year ago
Income TaxAddition applying provisions of section 50C upheld as SRO rates not objected by assessee
Income Tax

Addition applying provisions of section 50C upheld as SRO rates not objected by assessee

POONAM GANDHI1 year ago
Income TaxInterest earned by co-operative society from fixed deposit with banks is eligible for deduction u/s. 80P(2)(a)(i)
Income Tax

Interest earned by co-operative society from fixed deposit with banks is eligible for deduction u/s. 80P(2)(a)(i)

POONAM GANDHI1 year ago
Income TaxITAT Delhi Deletes Over ₹1112 Cr Additions: Fresh Share Allotment Not Covered by Section 56(2)(viia)
Income Tax

ITAT Delhi Deletes Over ₹1112 Cr Additions: Fresh Share Allotment Not Covered by Section 56(2)(viia)

CA Vijayakumar Shetty1 year ago
Income TaxAssessment passed u/s. 143(3) is invalid since proceedings were initiated u/s. 153C
Income Tax

Assessment passed u/s. 143(3) is invalid since proceedings were initiated u/s. 153C

POONAM GANDHI1 year ago
Income TaxVague Accumulation Purpose Not Fatal, ITAT Upholds Section 11(2) Benefit
Income Tax

Vague Accumulation Purpose Not Fatal, ITAT Upholds Section 11(2) Benefit

CA Sandeep Kanoi1 year 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.