#section 143(3)
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Interest on Delayed DTH Licence Fee Recognized as Deductible Liability

Bank Rates Not Comparable: ITAT Upholds 0.25% Corporate Guarantee Benchmark

Telecom License Fee Held Capital, But Spectrum Charges Allowed as Revenue

Gifted Towers, Genuine Discounts & No TDS on Roaming: ITAT Grants Major Relief to Vodafone

CSR Deduction Denied Despite Section 80G Claim in Tax Appeal

Accommodation Entry Allegation Rejected Due to Proper Documentation

TCS Credit Cannot Be Denied for Default of Collector: ITAT Pune

Section 270A Penalty cannot be imposed for Disallowance of Legal Claim: ITAT Delhi

Section 153C Limitation Counts From Handover, Not Search: ITAT Quashes Assessment

Time-Barred Section 153C Assessment Struck Down for Non-Searched Person

Section 11 Relief Restored: Education Trust Not Bound by Rigid Form-10 Purpose

Third-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition

Withdrawal of approval u/s. 10(23C)(vi) without corroborative evidence of personal benefit not justifiable

ITAT Amritsar Deletes Section 69A Addition on Demonetisation Cash Sales
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.
