#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.

Reopening of assessment u/s. 148 based on reason to suspect is unsustainable-in-law: ITAT Delhi

ITAT directs AO to Re-Adjudicate disallowance of Demonetization Cash Deposits

Deemed dividend u/s 2(22)(e) assessable in hands of beneficial shareholder having substantial interest: ITAT Kolkata

ITAT Allows ESOP Expenditure claimed Within Section 139(5) Time Limit

Physical rendition of service in India required as virtual service PE not considered under India-Singapore DTAA: ITAT Delhi

I&B Code Proceedings and Moratorium Render Appeals Invalid

Interconnect Usage Charges Not Taxable as Royalty: ITAT Bangalore

Assessment Order Deemed Time-Barred: Lack of Evidence for Timely Issuance, Rules Tribunal

Higher interest paid on unsecured loan to related party justified as loan received without any security: ITAT Mumbai

ITAT allows Product Development Expenses & Liquidated Damages

Toll Collection Right Deemed Intangible Asset: Depreciation allowed

Reopening u/s. 148 merely based on investigation report is unjustifiable: ITAT Delhi

Invocation of deeming provisions of section 69 unjustified as nature and source of undisclosed income explained: ITAT Chandigarh

Section 11 exemption can’t be denied merely for Journal Sale & Subscription Income
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.
