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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 TaxBombay HC Dismisses Section 263 Revision Appeal Where AO Took Possible View
Income Tax

Bombay HC Dismisses Section 263 Revision Appeal Where AO Took Possible View

CA Sandeep Kanoi2 months ago
Income TaxBusiness Loss on NPA Sale; Section 263 Cannot Override Binding ITAT Precedent: Nagpur ITAT
Income Tax

Business Loss on NPA Sale; Section 263 Cannot Override Binding ITAT Precedent: Nagpur ITAT

CA Vijayakumar Shetty2 months ago
Income TaxSection 68 Addition Cannot Stand Without Reconciling Discrepancies: Cochin ITAT
Income Tax

Section 68 Addition Cannot Stand Without Reconciling Discrepancies: Cochin ITAT

CA Vijayakumar Shetty2 months ago
Income TaxWife’s Jewellery Not Taxable in Husband’s Hands; 115BBE Rate Prospective: ITAT Nagpur
Income Tax

Wife’s Jewellery Not Taxable in Husband’s Hands; 115BBE Rate Prospective: ITAT Nagpur

CA Ajay Kumar Agrawal2 months ago
Income TaxITAT Nagpur Denies Section 80-IA Deduction for Failure to Prove Developer Status
Income Tax

ITAT Nagpur Denies Section 80-IA Deduction for Failure to Prove Developer Status

CA Ajay Kumar Agrawal2 months ago
Income TaxSection 80P Deduction Allowed on Nominal Member Credits & Bank Interest: Bangalore ITAT
Income Tax

Section 80P Deduction Allowed on Nominal Member Credits & Bank Interest: Bangalore ITAT

CA Vijayakumar Shetty2 months ago
Income TaxKorea Salary Not Taxable Merely Due to Indian Payment or TDS: Bangalore ITAT
Income Tax

Korea Salary Not Taxable Merely Due to Indian Payment or TDS: Bangalore ITAT

CA Vijayakumar Shetty2 months ago
Income TaxITAT Kolkata Deletes Section 271(1)(c) Penalty for Bona Fide Rounding-Off Error
Income Tax

ITAT Kolkata Deletes Section 271(1)(c) Penalty for Bona Fide Rounding-Off Error

CA Sandeep Kanoi2 months ago
Income TaxGujarat HC Quashes Reopening Beyond 4 Years as 2(22)(e) Conditions Were Not Met
Income Tax

Gujarat HC Quashes Reopening Beyond 4 Years as 2(22)(e) Conditions Were Not Met

CA Sandeep Kanoi2 months ago
Income TaxITAT Panaji Quashes Reopening Based on Survey Admission Without Tangible Material
Income Tax

ITAT Panaji Quashes Reopening Based on Survey Admission Without Tangible Material

CA Sandeep Kanoi2 months ago
Income TaxITAT Mumbai Quashes Reopening Over Incorrect Penny Stock Information Under Section 147
Income Tax

ITAT Mumbai Quashes Reopening Over Incorrect Penny Stock Information Under Section 147

CA Sandeep Kanoi2 months ago
Income TaxITAT Amritsar Lowers Profit Estimate from 1% to 0.55% on Liquor Sales
Income Tax

ITAT Amritsar Lowers Profit Estimate from 1% to 0.55% on Liquor Sales

CA Sandeep Kanoi2 months ago
Income TaxITAT Mumbai Quashes Reassessment and Deletes FCTR Addition for Bank of Baroda
Income Tax

ITAT Mumbai Quashes Reassessment and Deletes FCTR Addition for Bank of Baroda

CA Sandeep Kanoi2 months ago
Income TaxITAT Mumbai Allows Section 54 Exemption Despite Incomplete Construction
Income Tax

ITAT Mumbai Allows Section 54 Exemption Despite Incomplete Construction

CA Sandeep Kanoi2 months 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.