#section 143(3)
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Addition u/s 68 unsustainable as genuineness, identity & creditworthiness of creditors proved

Rectification order u/s 154 quashed in absence of mistake apparent on record

Unsustainable Addition u/s 68: Assessee Discharges Onus, Revenue Fails

Carrying Forward of Excess Application of Income When Receipts Are Less to succeeding year allowed

Amount of carbon credit received is a capital receipt

Adequate Assessment Inquiry by AO Bars Section 263 Revisionary Powers

Notice u/s 263 in the name of deceased person is invalid

Addition in case of bogus purchases restricted only to the extent of profit element

TDS deduction vis-à-vis amortization of discount on debentures needs re-adjudication due to additional evidences

Claim of capital loss by furnishing of revised return is unsustainable

Interest paid for loan taken to pay compensation as part of family arbitration award cannot be claimed as deduction u/s 48

Section 153D Approval Invalid Without Assessment Records: No Cure Under Section 292B

Disallowance u/s 36(1)(va) for PF & ESI Delay unjustified as delay covered by General Clauses Act, 1897

Reopening u/s 148 unsustainable as relevant income already reflected in return
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.
