#section 143(3)
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TDS not deductible as no work performed by JV: ITAT Mumbai

Addition merely based on loose paper and documents not sustainable

ITAT Deletes Rs. 2.97 Crore Bogus Expense Disallowance, Upholds 10% for Lack of Records

ITAT Upholds Original Assessment, Rejects Reopening for Failure to Record Assessee’s Failure

Interest paid in respect of interest income attributable u/s. 80P(2) is allowable

Offshore supplies not taxable as Nokia Network OY doesn’t have PE in India

Order passed without granting personal hearing is not sustainable in law

Exemption u/s. 11 allowed inspite of certain errors while filing form 10B

Recovery or repayment of fraudulent income doesn’t qualify as allowable expense

Transfer of trademark acquired prior to 01.04.1998 is taxable as long-term capital gain

Section 14A not apply when there is no dividend income: ITAT Hyderabad

ITAT Jaipur sets aside assessment orders, citing mechanical approval by Addl. CIT

Expenditure from Taxed income cannot be considered as unexplained: ITAT Jaipur

Time limit for bringing immovable property to sale by auction extended as per proviso to rule 68B
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.
