#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

CIT(A) order was upheld in allowing depreciation and expenses on retention money and amount spent on club and entrance fees

Rejection of books doesn’t nullify obligation of timely compliance with section 44AB: Penalty upheld

ITAT Jodhpur Quashes Double Taxation of Surrendered Income

Advance receivables qualify as application of income u/s 11(2): ITAT Chandigarh

ITAT Allows Club Membership Fees, Disallows Food & Beverage Costs at club

ITAT Delhi Deletes Disallowance of Royalty Expenses Applying Consistency Principle

ITAT Allows Reassessment of ₹50 lakh property purchase Addition

No PE as company doesn’t have any control over employees seconded to Indian entity

Matter restored as excess sugarcane price and sale of sugarcane at concessional rate needs fresh consideration

Cash Payment to Kerala State Electricity Board Not Disallowable u/s 40A(3)

Interest on Delayed Statutory Payments Deductible as Business Expense: ITAT Cochin

Consolidated Satisfaction Note under Section 153C Held Invalid

ITAT Deletes Addition on Sale of Shops & Interest on Conversion Charges

ITAT Delhi Allows Appeal as NFAC Ignored Assessee’s Submissions
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.
