#section 143(3)
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CIT(A) Can’t dismiss Appeal for Non-Appearance Without Addressing issues on Merits

ITAT Kolkata Quashes Assessment Order for Violation of Natural Justice

NSE’s Core SGF Contribution is allowable expense, not Contingency Reserve

Allowability of Out of Court Settlement & Legal Expenses: ITAT Directs Re-adjudication

ITAT quashes Section 263 revision order in absence of any invalidity in JDA amendment

Section 155(14) cannot limit TDS credit if income is disclosed in ITR

Software Sales Not Royalty Income under India-Japan DTAA: ITAT Delhi

TDS u/s. 195 not deductible on expense of management and marketing support service paid to foreign company: ITAT Delhi

Expense excluded from export turnover to be excluded from total turnover for deduction u/s 10A: ITAT Mumbai

Notional interest for delay in realization of export proceeds from AEs unwarranted: ITAT Mumbai

ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date

Time limit for completing assessment will start from document handing over date even when AO of searched and other person is same

Revisional power u/s 263 invocable as order passed without making required inquiry/ verification: Delhi HC

Deduction u/s. 80IA accepted in initial AY same cannot be denied in subsequent AY: ITAT Mumbai
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.
