#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.

Salary for international assignment subjected to tax in UK is not taxable in India

Deduction u/s. 80P(2)(d) available to co-op society for funds deposited in co-op banks: ITAT Ahmedabad

Explanation to section 14A inserted vide Finance Act, 2022 has prospective effect: Gauhati HC

Granting opportunity to cross examine essential as addition based on 3rd party statement: ITAT Bangalore

Unregistered will not deemed fabricated, acceptable as registration is not mandatory: ITAT Chennai

Invoking jurisdiction u/s. 263 based on second view of PCIT not permissible: ITAT Ahmedabad

Ex-parte order of CIT(A) set aside as non-appearance of assessee was not wilful: ITAT Bangalore

Final assessment order set aside as passed before disposal of rectification application: Karnataka HC

AO not Obliged to Rectify Under Section 154 Without Clear Data: ITAT Nagpur

ITAT Remands Case to CIT(A) for Reconsideration Due to Insufficient Opportunity Given to Assessee

Assessee Must Prove Genuineness to Contest Section 68 Addition for Unexplained Cash Deposits During Demonetization

Cloud Subscription Fees Not Royalty under India-Ireland DTAA: ITAT Delhi

Addition for delayed payment to PF and ESIC due to mis-reporting in audit report unjustified: ITAT Ahmedabad

Cess fees is taxable as income derived from property held under trust: ITAT Delhi
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.
