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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.

6,831 articles
Income TaxSection 148A Notice Without Underlying Reassessment Material Invalid: Gujarat HC
Income Tax

Section 148A Notice Without Underlying Reassessment Material Invalid: Gujarat HC

CA Sandeep Kanoi2 days ago
Income TaxReopening Beyond Four Years Without Disclosure Failure Invalid: ITAT Raipur
Income Tax

Reopening Beyond Four Years Without Disclosure Failure Invalid: ITAT Raipur

CA Vijayakumar Shetty2 days ago
Income TaxITAT Raipur Quashes Reassessment and Deletes ₹11.18 Crore Section 68 Addition
Income Tax

ITAT Raipur Quashes Reassessment and Deletes ₹11.18 Crore Section 68 Addition

CA Vijayakumar Shetty2 days ago
Income TaxSection 154 Cannot Introduce Fresh Section 14A Disallowance: ITAT Chennai
Income Tax

Section 154 Cannot Introduce Fresh Section 14A Disallowance: ITAT Chennai

CA Sandeep Kanoi2 days ago
Income TaxDepreciation Separately Allowable While Computing General Insurance Income: ITAT Mumbai
Income Tax

Depreciation Separately Allowable While Computing General Insurance Income: ITAT Mumbai

CA Sandeep Kanoi2 days ago
Income TaxRecorded Cash Sales Shield Demonetisation Deposits from Section 68 Addition: ITAT Mumbai
Income Tax

Recorded Cash Sales Shield Demonetisation Deposits from Section 68 Addition: ITAT Mumbai

CA Sandeep Kanoi2 days ago
Income TaxITAT Rajkot Condoned 580-Day Delay; Section 50C DVO Issue Remanded
Income Tax

ITAT Rajkot Condoned 580-Day Delay; Section 50C DVO Issue Remanded

CA Vijayakumar Shetty2 days ago
Income TaxNo Supervisory PE Without Qualifying Project and Six-Month Threshold: ITAT Delhi
Income Tax

No Supervisory PE Without Qualifying Project and Six-Month Threshold: ITAT Delhi

CA Sandeep Kanoi2 days ago
Income TaxITAT Kolkata Quashes Section 263 Revision Over Alleged PDS Atta Diversion
Income Tax

ITAT Kolkata Quashes Section 263 Revision Over Alleged PDS Atta Diversion

CA Vijayakumar Shetty2 days ago
Income TaxLIBOR Plus 200 BPS for Foreign Currency Delayed Receivables Upheld: Karnataka HC
Income Tax

LIBOR Plus 200 BPS for Foreign Currency Delayed Receivables Upheld: Karnataka HC

CA Vijayakumar Shetty2 days ago
Income TaxCIT(A) Must Examine Records to Identify Incriminating Material in Search Assessment: Karnataka HC
Income Tax

CIT(A) Must Examine Records to Identify Incriminating Material in Search Assessment: Karnataka HC

CA Vijayakumar Shetty2 days ago
Income TaxCCD Conversion Into Preference Shares Without Fresh Receipt Not Taxable u/s 68: Karnataka HC
Income Tax

CCD Conversion Into Preference Shares Without Fresh Receipt Not Taxable u/s 68: Karnataka HC

CA Vijayakumar Shetty2 days ago
Income TaxSection 143(3) Assessments Set Aside for Non-Compliance with Sections 148 & 148B: ITAT Delhi
Income Tax

Section 143(3) Assessments Set Aside for Non-Compliance with Sections 148 & 148B: ITAT Delhi

CA Sandeep Kanoi2 days ago
Income TaxAE-Owned Testing Equipment Supplied Free Did Not Trigger Section 28(iv): Karnataka HC
Income Tax

AE-Owned Testing Equipment Supplied Free Did Not Trigger Section 28(iv): Karnataka HC

CA Vijayakumar Shetty2 days 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.