#section 143(3)
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Disallowance towards investment made out of interest free own funds unjustified

Justified Invocation of Section 263: No Enquiry or Verification

Taxation of commission Receivable in the Accrual Year

Unexplained Cash Deposit Post-Demonetization Invokes Section 69A

KVSS Disputed Tax Amount Adjusted for Refunds and Non-Disclosure

Invalid Reopening of Assessment: No Failure to Disclose Material Facts Alleged

ITAT deletes Addition under Section 69 for Gold Loan Recorded in Books

ITAT Delhi: Project-Specific Services Not Subject to FIS under India-USA DTAA

ITAT Mumbai: Interest Receivables Treated as Loan to AE, TP Adjustment Confirmed

Addition for Share Capital & Premium without Complete investigation & Application of mind: ITAT Directs Re-adjudication

Issuance of notice u/s. 148 by Income Tax Office having no jurisdiction is void

Discounted Cash Flow method for valuation of share is recognized method of valuation

Amount received from subscription of e-journals doesn’t qualify as royalty & hence not taxable

Cooperative Society’s Interest Earnings from cooperative banks: Deduction u/s 80P(2)(d) Available
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.
