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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.

6,810 articles
Income TaxReassessment u/s 148 Quashed for Change of Opinion: Tripura HC
Income Tax

Reassessment u/s 148 Quashed for Change of Opinion: Tripura HC

POONAM GANDHI1 year ago
Income TaxSection 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai
Income Tax

Section 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai

RATHI1 year ago
Income TaxForex Gains from Trading Transactions Count as Operating Income in TP Adjustment
Income Tax

Forex Gains from Trading Transactions Count as Operating Income in TP Adjustment

RATHI1 year ago
Income TaxSection154 Rectification Order Unsustainable Without Proper Hearing Opportunity
Income Tax

Section154 Rectification Order Unsustainable Without Proper Hearing Opportunity

POONAM GANDHI1 year ago
Income TaxDividend Distribution Tax U/S 115-O Not Applicable to Co-op Societies: ITAT Kolkata
Income Tax

Dividend Distribution Tax U/S 115-O Not Applicable to Co-op Societies: ITAT Kolkata

POONAM GANDHI1 year ago
Income TaxInvoking section 263 in guise of difference of opinion not justifiable: ITAT Mumbai
Income Tax

Invoking section 263 in guise of difference of opinion not justifiable: ITAT Mumbai

POONAM GANDHI1 year ago
Income TaxEntries in a bank passbook cannot be treated as books of accounts for Section 68
Income Tax

Entries in a bank passbook cannot be treated as books of accounts for Section 68

CA Sandeep Kanoi1 year ago
Income TaxNo TDS on Roaming Charges Under Section 194C or 194J: ITAT Mumbai
Income Tax

No TDS on Roaming Charges Under Section 194C or 194J: ITAT Mumbai

CA Sandeep Kanoi1 year ago
Income TaxScrutiny Assessment Prevails Over Automated Disallowance by CPC
Income Tax

Scrutiny Assessment Prevails Over Automated Disallowance by CPC

CA Sandeep Kanoi1 year ago
Income TaxCash Source Taxed Under Section 269SS Cannot Be Added Again under Section 69A for time Gap
Income Tax

Cash Source Taxed Under Section 269SS Cannot Be Added Again under Section 69A for time Gap

CA Sandeep Kanoi1 year ago
Income TaxGenpact Wins Tax Case: Intangible Assets Depreciable
Income Tax

Genpact Wins Tax Case: Intangible Assets Depreciable

CA Sandeep Kanoi1 year ago
Income TaxSection 45(4) Inapplicable to Capital Introduced by New Partner: ITAT Bangalore
Income Tax

Section 45(4) Inapplicable to Capital Introduced by New Partner: ITAT Bangalore

POONAM GANDHI1 year ago
Income TaxCompensation for Non-Performance of Capital Asset Guarantee is Capital Receipt: ITAT Kolkata
Income Tax

Compensation for Non-Performance of Capital Asset Guarantee is Capital Receipt: ITAT Kolkata

POONAM GANDHI1 year ago
Income TaxSection 68: Explaining Source of Source Funds for Unsecured Loans Not Required Pre-01.04.2023
Income Tax

Section 68: Explaining Source of Source Funds for Unsecured Loans Not Required Pre-01.04.2023

POONAM GANDHI1 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.