#section 143(3)
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Offshore Supply Income Not Taxable in India Due to Absence of Business Connection: Delhi HC

Reopening Valid Where Income Escapement Based on Search-Derived Information

ITAT Upholds Section 10A Deduction Despite Wrong Section 10B Claim in Return

ITAT Deletes Penalty as Both Limbs of Section 271(1)(c) Invoked Together

ITAT Remands Case as Fresh Claim Cannot Be Rejected Solely Due to Delay

ITAT Surat Allows Expense Linked to Settled Dues Despite No Business Income

Exemption Allowed as Sponsorship and Royalty were Incidental to Charitable Purpose: ITAT Delhi

Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’

No Addition for Cessation of Liability if no Evidence of Remission: ITAT Mumbai

JDA May Trigger Transfer- But No Double Taxation Allowed: Karnataka HC Relief

Heavy Contract Payments by Trust Under Scanner: Matter Remanded for Verification

Bogus Purchases: Only Profit Element Taxable – ITAT Upholds 12.5% Estimation

Bogus Purchase Addition Limited to Profit Element Due to Accepted Sales: ITAT Mumbai

Notional Rent on Work-in-Progress Invalid – Section 23 Misapplied
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.
