#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
Section 292C’s presumption applies only to person from whom documents seized
Income Tax
Income Tax
Reopening u/s. 147 based on communication without independent application of mind is invalid
Income Tax
Income Tax
Reopening of assessment without fresh tangible material not sustainable: Bombay HC
Income Tax
Income Tax
ITAT Delhi quashing Levy of penalty u/s 271(1) beyond period of limitation
Income Tax
Income Tax
Delay due to COVID-19 outbreak and pendency of rectification application genuine
Income Tax
Income Tax
Sundry Debtors Not Unexplained Money Under Section 69A: ITAT Jaipur
Income Tax
Income Tax
No penalty under Section 271(1)(c) if income declared during search & seizure
Income Tax
Income Tax
Accumulation u/s. 11(1)(a) allowed at 15% of gross receipts: ITAT Delhi
Income Tax
Income Tax
Initiation of revision proceedings u/s. 263 based on audit objection not tenable in law: ITAT Jaipur
Income Tax
Income Tax
Addition u/s. 69C unwarranted as unaccounted expenditures met out of unaccounted receipts
Income Tax
Income Tax
Addition not justified as fair market value determined as per rule 11UA: ITAT Jodhpur
Income Tax
Income Tax
Services without transfer of any technical knowledge doesn’t qualify as FTS: ITAT Mumbai
Income Tax
Income Tax
Valuation of finished goods after following stock ageing effect justifiable
Income Tax
Income Tax
Capital expense on R&D outside India is eligible for deduction u/s. 35(1)(iv): ITAT Pune
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.
