#section 143(3)
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Forex Gains from Trading Transactions Count as Operating Income in TP Adjustment

Section154 Rectification Order Unsustainable Without Proper Hearing Opportunity

Dividend Distribution Tax U/S 115-O Not Applicable to Co-op Societies: ITAT Kolkata

Invoking section 263 in guise of difference of opinion not justifiable: ITAT Mumbai

Entries in a bank passbook cannot be treated as books of accounts for Section 68

No TDS on Roaming Charges Under Section 194C or 194J: ITAT Mumbai

Scrutiny Assessment Prevails Over Automated Disallowance by CPC

Cash Source Taxed Under Section 269SS Cannot Be Added Again under Section 69A for time Gap

Genpact Wins Tax Case: Intangible Assets Depreciable

Section 45(4) Inapplicable to Capital Introduced by New Partner: ITAT Bangalore

Compensation for Non-Performance of Capital Asset Guarantee is Capital Receipt: ITAT Kolkata

Section 68: Explaining Source of Source Funds for Unsecured Loans Not Required Pre-01.04.2023

Penalty U/S 271AA for Non-Reporting in Form 3CEB Set Aside Due to Reasonable Cause

Fling of form 10B before assessment proceedings is sufficient: Exemption u/s. 11 granted
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.
