#section 143(3)
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Kerala HC Upholds Rejection by Income Tax Settlement Commission for Inadequate Income Disclosure

Income from Indian Entities to Volvo Information Technology AB Not Taxable as Royalty: Delhi HC

Non-Tax-Audited Individual Exempt from TDS Deduction under Section 194C

Interest on Loans to invest in Subsidiary Company Shares is Deductible: Bombay HC

Income Tax Assessing Authority Can Issue Multiple Notices: Kerala HC

ITAT Quashes Penalty for Vague Notice Lacking Specific Grounds

Kerala HC Orders IT Dept to Review Stay Petition on Sec 271A Penalty Proceedings

Taxation should be based on real income & not hypothetical income: ITAT Delhi

PCIT’s exercise of Section 263 jurisdiction while issue is pending before CIT(A) is invalid

Source for making or earning income of payer of FTS outside India is not taxable in India

No Section 194J TDS if Consultancy Charges not exceeds Rs. 30,000: ITAT

ITAT deletes Section 69A and 69C addition due to insufficient evidence

Violation of Section 269SS by Excess Capital Withdrawal in cash from Partnership

Delhi ITAT on Section 54F Deduction & Section 263 Revisional Powers
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.
