#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.
Income Tax
Income Tax
ITAT Upholds Disallowance of Sales Commission for failure to demonstrate Agent’s Role
Income Tax
Income Tax
TDS not deductible on web hosting services as such services are not royalty or FTS
Income Tax
Income Tax
Kerala HC Directs Pre-Deposit for IT Appeal: Esatto Builders
Income Tax
Income Tax
Demand unsustainable as revenue failed to lodge claim with Resolution Professional
Income Tax
Income Tax
ITAT Upholds Section 56(2)(viib) Addition for Excess Consideration on Share Allotment
Income Tax
Income Tax
IT & Admin Services to Indian Affiliate by Singapore Entity Not FTS: Delhi HC
Income Tax
Income Tax
PCIT Can’t Initiate Revision Based on document not forming part of Assessment
Income Tax
Income Tax
Reopening u/s. 148 beyond 4 years in absence of full & true disclosure of material facts unsustainable
Income Tax
Income Tax
Penalty u/s 271(1)(b) unjustified as special audit report u/s. 142(2A) submitted within extended time
Income Tax
Income Tax
ITAT Kolkata: Penalty Deleted – AO Cannot Demand P&L for Section 44AD Income
Income Tax
Income Tax
Assessment order passed without mentioning of DIN was invalid and should be deemed to have never been passed
Income Tax
Income Tax
No Section 80P deduction on insurance activities as not fall under Banking business
Income Tax
Income Tax
Commission @2% of accommodation entries is as per prevailing market rate and hence sustainable
Income Tax
Income Tax
ITAT Confirms Section 68 Addition due to Unproven Creditor Creditworthiness
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.
