#section 143(3)
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Business Maintenance Expenses cannot be disallowed arbitrarily

Revisionary jurisdiction u/s. 263 not invocable as AO took plausible view

Disallowance of expenditure u/s 14A unjustified without any dividend income from equity investment

ITAT Upholds Addition Due to Lack of Evidence for Promotion Expenses

ITAT Orders Rs 25,000 Cost Deposit in PM Relief Fund for Assessee’s Non-Compliance

Corporate Assessees Ineligible for Personal Use Considerations

ITAT Grants 30% Depreciation on Philips India’s Business-Owned Moulds

Section 68 Inapplicable if no Cash Transactions & no sum of money credited in books

Section 143(2) Notice Mandated When Assessment Differs from Filed Return

ITAT Invalidates Reopening of Assessment after 4 Year with Approval of JCIT

Deduction towards fringe benefit tax available while computing book profits u/s 115JB

Acquiring jurisdiction u/s 153C without satisfaction note is unsustainable in law

ITAT Deletes Section 69B Addition: Crane Cost Inflation for Loan Facility

Reassessment proceeding u/s 147 based on information from investigation wing valid
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.
