#section 143(3)
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Cricket Australia vs. ACIT: Live Transmission Fee Not Taxable as Royalty

Section 80P(2)(d) Deduction for Co-op Society on Interest from Co-op Bank: ITAT Delhi

Notice u/s 143(2) for Income tax scrutiny assessment

HP HC Quashes Reassessment as it was Based on ‘Change of Opinion’

Notice Sent On Incorrect Email Constitutes Improper Service: ITAT Ahmedabad

Gem & jewellery Exhibitions for members benefit not commercial Activity: ITAT allows Section 11 exemption to GJEPC

ITAT allows foreign travel expenses for board meetings in Singapore

Accounting Treatment of selling & professional costs in Non-commenced Projects

ITAT allows depreciation on amount paid exceeding net asset value

ITAT allows section 11 exemption as payment of Salary & Rent to specified persons was not excessive

Insufficient response time for SCN: HC remits case back to PCIT for reconsideration

ITAT Kolkata deletes Addition for Share Capital of Rs. 1.54 Crore

Share application amount cannot be added twice in payees & recipients’ hands u/s 68

Section 68 addition based on conjectures & surmises not justified: ITAT Kolkata
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.
