#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
Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
Income Tax
Income Tax
Denial of deduction u/s. 80IB(10) unjustified as separate building planning permission obtained for each block
Income Tax
Income Tax
Reassessment u/s. 147 without new tangible material is unsustainable
Income Tax
Income Tax
Addition u/s. 56(2)(viib) by rejection of valuation determined by assessee without referring to DVO unjustified
Income Tax
Income Tax
Salary not taxable in India in terms of Article 15(1) of India-Netherland DTAA
Income Tax
Income Tax
Long term capital gain and indexation accepted for one co-owner needs to be allowed for other co-owner too
Income Tax
Income Tax
Reassessment based on change of opinion without any tangible new information unsustainable
Income Tax
Income Tax
Conversion of firm to company for consideration of paid up share capital doesn’t amount to transfer
Income Tax
Income Tax
Deduction u/s. 80G available on corpus contribution to donee relating to CSR activities
Income Tax
Income Tax
Invocation of revisionary jurisdiction u/s. 263 unjustified when AO took plausible view
Income Tax
Income Tax
Sufficient Opening Cash Balance: Demonetization Cash Deposit Addition Deleted
Income Tax
Income Tax
Order passed u/s 153A without generating DIN is invalid
Income Tax
Income Tax
Section 45(3) applies to capital asset transferred to firm by way of capital contribution
Income Tax
Income Tax
Excess income declared during survey proceedings treated as business 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.
