#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.

No Addition on estimation basis without Rejecting Books of Accounts: Delhi HC

Section 50C: Higher Property Sale Consideration Not Ground for Section 271(1)(c) Penalty

Microfinancing activity by charging exorbitant interest not charitable in nature: ITAT Bangalore

ITAT deletes addition made based on entries found in Hazir Johri software, as they were accounted in Tally

Receipts from Software Sale to Indian Entities Not Taxable under India-Singapore DTAA: ITAT Delhi

Absence of DIN Invalidates Section 153D Approval: ITAT Delhi

Exclusion of Comparables Unjustified if Financial Data Can Be Reasonably Extrapolated: ITAT

Online Video Sales in India Not ‘Royalty’ under India-USA DTAA: ITAT Bangalore

No Section 11(1) Exemption for Memento Expenses to Milk Association Heads

ITAT Rules 90% Profit Claims Unimaginable in Development Work

Violation of Companies Act not turn share premium into taxable revenue receipt

TRC issued by authority of Mauritius is sufficient tax residency evidence

ITAT Kolkata Rules No Penalty Under Section 271(1)(c) if Addition Deleted

ITAT applied Net Profit Rate of 0.50% instead of 8% Applied by AO
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.
