#section 143(3)
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Physical fitness expenditure not incurred wholly and exclusively for profession duly disallowed

Clarity Required on Basis for Penalty, Failure to Specify Renders Notice Invalid

Income Tax Notice Invalid if not mailed on Registered Email ID: Karnataka HC

Reopening inspired from change of opinion is liable to be quashed

ITAT Kolkata deletes addition of Rs. 3 Crore of share capital & share premium

Denial of 80IA Benefit in 4th Year Unjustified: Delhi HC

ITAT Dismisses Appeal as NCLT Granted Moratorium Against Corporate Debtor under Section 14 of IBC

Karnataka HC Upholds Notice u/s 143(2) issued by NFAC instead of jurisdictional AO

Receipt in terms of Strategic Oversight Services Agreement cannot be termed as royalty

Appellate authority cannot enhance assessment without issuing a notice

ITAT Mumbai Upheld Reassessment on Undisclosed Property Transactions

Sundry Creditors arising out of Hawala-Linked Bogus Purchases: Income Tax Treatment

Sec. 80-IB(10) deduction allowable even in case of belated returns

Treating purchases as bogus unjustified if sales duly accepted
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.
