#section 143(3)
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Hyatt international has PE in India hence income attributable is taxable in India

Penalty u/s. 270A(9)(a) cannot be sustained as specific instance of misreporting not stated

Delay Miscalculated, NFAC Must Rehear Appeal on Grants, Interest Income

Taxability of service receipt in terms of India-Thailand DTAA needs fresh consideration: ITAT Delhi

CSR Donation Eligible for Section 80G Deduction: ITAT Mumbai

No tax leviable in India for salary income for services rendered in China

Discrepancy in ROC records cannot be reason for treating sale of shares as sham transaction

No addition on ground that notices u/s. 133(6) not replied: ITAT Mumbai

Business Loss Set-Off Against STCG from Business Asset Sale: ITAT Remands to AO

AO Cannot Reopen Assessment Beyond Grounds Mentioned in Section 148A(b) Notice

Deduction u/s. 10AA allowed on interest received from fixed deposits and loans to employees

Order quashed as notices/ communication sent to old email address

PCIT Cannot Invoke Revision on Matter Pending Before CIT(A): ITAT Delhi

Section 80P Deduction Not Available for Section 68 Unexplained Cash Credits
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.
