#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
TP assessment by TPO proceeded on incorrect appreciation of nature of service hence matter restored back
Income Tax
Income Tax
Reopening of assessment based on wrong facts liable to be quashed: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Restores Tax Appeal Due to Covid Delay Exemption
Income Tax
Income Tax
Section 143(1) is not considered an assessment by the AO for purposes of Section 147
Income Tax
Income Tax
Revision u/s. 263 justified as AO allowed deduction u/s. 80P(2)(a)(v) without adequate inquiry
Income Tax
Income Tax
Signing of Form No. 35A by authorized representative is an irregularity curable u/s. 292B
Income Tax
Income Tax
‘Income from leasing of property’ was ‘Income From Business” not “Income from House property”
Income Tax
Income Tax
Addition untenable as decentralized grants routed through assessee is not actually accrued or arisen
Income Tax
Income Tax
Addition towards bogus purchases based on suspicion, surmises and unverified information unjustified
Income Tax
Income Tax
Revisionary jurisdiction not sustained as AO took plausible and legally valid view: ITAT Ahmedabad
Income Tax
Income Tax
CIT(A) referenced wrong facts and findings: ITAT directs Fresh Adjudication
Income Tax
Income Tax
Section 115JB Inapplicable to corresponding new bank: ITAT Bangalore
Income Tax
Income Tax
Denial of Section 54F Deduction Due to Late Registration Date Is Unjustified
Income Tax
Income Tax
No section 271AAA penalty as additions were purely on estimate basis
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.
