#section 143(3)
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Retrospective cancellation of trust registration u/s. 12AB of Income Tax Act invalid

Advisory Services Receipts Not Taxed as Technical Knowledge under India-UK DTAA: ITAT

Capital Expenditure Incurred Only When Whole Machine is Replaced, Not for Parts

Refund Granted for Seized Amount under FERA Due to Recorded Transactions in IT Returns

Section 115BBE not applicable to expenses adequately explained during assessment

Only international and not entity level transactions covered in transfer pricing adjustment

Passing of final assessment order u/s 144C(13) without draft assessment order is unlawful

Addition based on Dumb Documents without corroborative evidence is Unsustainable

Order passed in name of non-existing amalgamated company quashed

Assessment Order Null if AO fails to Follow Section 144C Procedure During draft assessment order Stage

ITAT Allows Deduction for NPS Bad Debts Declared Pre-01.04.2006 by Co-op Bank

No Addition for Cash Deposits by second account holder in Joint bank account

NFAC Cannot Deny Justice on other issues due to Relief Granted on One issue: ITAT

ITAT Partially Deletes Unexplained Credit Card Payment Addition
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.
