#section 143(3)
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Section 69 not applies to Loan & Advances recorded in the books

ITAT Allows Section 54F Deduction for Multiple Units received pursuant to JDA

Core Issues of Property Ownership, Leasehold Rights & Sale Remain Unexamined: ITAT Directs Readjudication

Non-resident’s salary/allowances for services rendered abroad not taxable in India

Non-appearance of directors cannot form sole basis for Section 68 addition

No Additions Based on Email Without Corroborative Evidence: ITAT Delhi

AO cannot reopen the assessment only on suspicion: ITAT Mumbai

IT Support Payments Not FTS under Article 12 of India-Netherlands DTAA

Madras HC Dismisses WP Against Section 263 Revision Order, Directs Appeal

Loss on Government Securities Sale & Depreciation: ITAT allows Bank’s Claim

Letters of Comfort will construe as an International Transaction u/s 92B

ITAT Deletes Addition After Taxpayer Explains Capital Enhancement Source

AO Misconstrued Directions by PCIT, ITAT Kolkata Directs Re-adjudication

ITAT Allows Premium for hedging foreign exchange fluctuation on FCNRB loan interest
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.
