#section 143(3)
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Satellite Transponder Fees Not Taxable as Royalty Under DTAA Due to Treaty Protection

Depreciation Disallowance Deleted as Subsidy Was Capital in Nature

Assessment Quashed Due to Mechanical Section 153D Approval

Addition Set Aside Due to Denial of Video Conference Hearing

Depreciation Disallowance Quashed Due to Lack of Incriminating Material

Cash Payment Disallowance Rejected Due to Valid 40A(3) Relief

Revenue Appeal Dismissed Due to Wrong Forum Selection

Long-Term Capital Loss Allowed on Tranche-Wise Share Analysis

Final Assessment Set Aside Due to Limitation Breach After Invalid TP Order

Rejection of Books Not Enough to Sustain Section 271A Penalty

Penalty Quashed Due to Vague 271(1)(c) Notice Without Specifying Charge

Final Assessment Quashed for Missing One-Month DRP Deadline

Profit Estimated as Safeguard; Bulk Cash Credit Addition Set Aside

Interest from Private Banks Eligible for 80P Deduction: ITAT Pune Clarifies
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.
