#section 143(3)
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No Section 153A Addition Without Incriminating Material from Search

Section 148 Reassessment Set Aside for Lack of Deficiency in Assessee’s Explanation

Compensation for 10-Year Business Inactivity Is Capital Receipt

Reopening on ‘Borrowed Satisfaction’ Instead of ‘Independent Satisfaction’ is Unlawful

Issuing Final Assessment Order Without Section 144C Compliance Unlawful

Unjustified Addition under Section 68: Creditworthiness Established

Revisional jurisdiction u/s 263 not invocable as order neither erroneous nor prejudicial to interest of revenue

Issuing DIN Without Mentioning on Assessment Order Is Insignificant & superfluous exercise: ITAT

Software eligible same rate of Depreciation as Computer System

Initiation of revisionary proceedings u/s 263 on aspects outside the scope of limited scrutiny untenable

Initiation of reassessment proceedings u/s. 147 based on incorrect facts is invalid

Ad-hoc disallowance of expenditure without any basis is unsustainable in law

Section 40A(2)(b) Disallowance for Assumed Higher Sub-contracting Income is unsustainable

Booking fee collected from non-resident airlines not taxable as royalty
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.
