#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
Profit embedded in unaccounted cash or on-money receipts taxable: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Raipur Quashes Reassessment Due to Time-Barred Notice
Income Tax
Income Tax
Section 271(1)(b) Penalty Invalid as Assessment Completed u/s 143(3)
Income Tax
Income Tax
Non-filing Form No. 62 cannot disentitle claim of depreciation of amalgamating company
Income Tax
Income Tax
Revision u/s. 263 upheld as depreciation disallowed based on incorrect understanding of facts
Income Tax
Income Tax
Revision u/s. 263 quashed as plausible view taken by AO in allowing claim of interest u/s. 24b
Income Tax
Income Tax
Exemption u/s. 54 granted as amount utilized within extended time under TOLA
Income Tax
Income Tax
Deptt. remanded case back as tax payer was unable to opt for hearing due to portal glitch
Income Tax
Income Tax
Prosecution u/s. 276C(1) cannot be continued as penalty proceedings u/s. 276C(1) already terminated
Income Tax
Income Tax
Prior period interest expense allowed since there is no loss to revenue
Income Tax
Income Tax
Under RPM, Focus on Functional Similarity, Not Product Similarity: ITAT Mumbai
Income Tax
Income Tax
Granting single approval u/s. 153D for different assessment years is invalid
Income Tax
Income Tax
Registration u/s. 12A cannot be cancelled with retrospective effect: ITAT Delhi
Income Tax
Income Tax
Set off of loss of PE against interest income from External Commercial Borrowing allowed
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.
