#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
Cooperative Society’s Interest Earnings from cooperative banks: Deduction u/s 80P(2)(d) Available
Income Tax
Income Tax
No Section 271(1)(c) Penalty if no Variation in Returned & Assessable Income
Income Tax
Income Tax
Section 11 exemption cannot be denied for Delayed Form 10B submission
Income Tax
Income Tax
Section 43B: Custom duty allowable in the year of payment
Income Tax
Income Tax
Addition for under valuation of closing stock without corresponding adjustment in opening stock is unsustainable
Income Tax
Income Tax
De novo adjudication ordered as CIT(A) passed ex-parte order due to non-appearance
Income Tax
Income Tax
Tax Residency Certificate: Sufficient Proof to establish residency – Bombay HC
Income Tax
Income Tax
No Section 54B Exemption for Agricultural Land Bought in Son/Daughter-in-law’s Name
Income Tax
Income Tax
Reopening of assessment u/s 148 for mere change of opinion is unsustainable
Income Tax
Income Tax
Land held as investment is assessable to tax under the head ‘capital gain’
Income Tax
Income Tax
Delay in filing of tax audit report due to technical breach without mala fide intention doesn’t attract 271B penalty
Income Tax
Income Tax
Absence of Valid Notice u/s. 143(2): ITAT quashes Assessment Proceedings
Income Tax
Income Tax
Reassessment Proceedings Invalid Without New Tangible Material
Income Tax
Income Tax
Unjustified Addition of Section 68: Lack of Incriminating Material During Search
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.
