#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
Investment by firm allowable as deduction u/s. 54G to partner as per his partnership share: ITAT Rajkot
Income Tax
Income Tax
Notice initiating fresh assessment set aside as issued beyond prescribed time limit: Delhi HC
Income Tax
Income Tax
Revision proceedings u/s. 263 cannot be invoked without giving reasons for setting aside assessment order
Income Tax
Income Tax
Penalty u/s. 271(1)(c) not leviable for voluntary surrender of income in good faith: ITAT Hyderabad
Income Tax
Income Tax
DDT cannot be demanded from recipient of interest income: Delhi HC
Income Tax
Income Tax
Addition towards unexplained cash credit u/s. 68 unwarranted as already declared and taxed as sales: ITAT Ahmedabad
Income Tax
Income Tax
General order of approval by PCIT for action u/s. 147/148 invalid: Delhi HC
Income Tax
Income Tax
Cash Accounting: TDS Credit Allowed in year the Income is Received & offered for taxation
Income Tax
Income Tax
Amount received as subscription charge reimbursements not to be considered as ‘FIS’ under India-US DTAA or u/s 9(1)(vii)
Income Tax
Income Tax
ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
Income Tax
Income Tax
Amount received for not carrying out any activity relating to business taxable as business income: Kerala HC
Income Tax
Income Tax
ITAT Jaipur Allows Section 80P Deduction on Interest Income
Income Tax
Income Tax
MAT Credit Dispute: Section 263 notice not maintainable if exercise done by AO was not erroneous
Income Tax
Income Tax
Interest Income Linked to Business, cannot be treated as other income
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.
