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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 TaxMechanical Section 153D Approval Without Application of Mind Invalidates Assessment: ITAT Delhi
Income Tax

Mechanical Section 153D Approval Without Application of Mind Invalidates Assessment: ITAT Delhi

CA Sandeep Kanoi1 month ago
Income TaxReassessment Based on Unamended Partnership Deed & Audit Objection Quashed: Gujarat HC
Income Tax

Reassessment Based on Unamended Partnership Deed & Audit Objection Quashed: Gujarat HC

CA Sandeep Kanoi1 month ago
Income TaxAd Hoc Additions Without Specific Unaccounted Expenditure Unsustainable: ITAT Mumbai
Income Tax

Ad Hoc Additions Without Specific Unaccounted Expenditure Unsustainable: ITAT Mumbai

CA Sandeep Kanoi1 month ago
Income TaxITAT Mumbai Allows Depreciation on Entire ₹268 Cr IPL Franchise Cost
Income Tax

ITAT Mumbai Allows Depreciation on Entire ₹268 Cr IPL Franchise Cost

CA Sandeep Kanoi1 month ago
Income TaxReassessment on Already Scrutinised Transaction Is Change of Opinion: Gujarat HC
Income Tax

Reassessment on Already Scrutinised Transaction Is Change of Opinion: Gujarat HC

CA Sandeep Kanoi1 month ago
Income TaxITAT Mumbai Deletes Notional Rent on Unsold Flats Held as Stock-in-Trade
Income Tax

ITAT Mumbai Deletes Notional Rent on Unsold Flats Held as Stock-in-Trade

CA Sandeep Kanoi1 month ago
Income TaxITAT Mumbai Rejects Section 68 Addition Based on Mere Suspicion & Investigation Report
Income Tax

ITAT Mumbai Rejects Section 68 Addition Based on Mere Suspicion & Investigation Report

CA Sandeep Kanoi1 month ago
Income TaxITAT Mumbai Quashes PCIT Order Seeking Fresh Verification of Joint Venture Funds
Income Tax

ITAT Mumbai Quashes PCIT Order Seeking Fresh Verification of Joint Venture Funds

CA Sandeep Kanoi1 month ago
Income TaxITAT Delhi Quashes Section 153A Assessment for Lack of Incriminating Search Material
Income Tax

ITAT Delhi Quashes Section 153A Assessment for Lack of Incriminating Search Material

CA Sandeep Kanoi1 month ago
Income TaxMarket Research Expenses to Improve Sales Are Revenue Expenditure: Bombay HC
Income Tax

Market Research Expenses to Improve Sales Are Revenue Expenditure: Bombay HC

CA Sandeep Kanoi1 month ago
Income TaxThird-Party Data and PAN Mention Alone Cannot Prove Unaccounted Purchases: Bangalore ITAT
Income Tax

Third-Party Data and PAN Mention Alone Cannot Prove Unaccounted Purchases: Bangalore ITAT

CA Vijayakumar Shetty1 month ago
Income TaxBangalore ITAT Deletes ₹50 Lakh Section 69 Addition for Recorded Entries
Income Tax

Bangalore ITAT Deletes ₹50 Lakh Section 69 Addition for Recorded Entries

CA Vijayakumar Shetty1 month ago
Income TaxBangalore ITAT Restores Reseller Characterisation Issue for Fresh APA Consideration
Income Tax

Bangalore ITAT Restores Reseller Characterisation Issue for Fresh APA Consideration

CA Vijayakumar Shetty1 month ago
Income TaxExecutor Is Legal Representative; Delay in Refund Return Must Be Condoned: MP HC
Income Tax

Executor Is Legal Representative; Delay in Refund Return Must Be Condoned: MP HC

CA Sandeep Kanoi1 month 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.