#section 143(3)
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Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA

AO directed to examine leasehold or complete right over property vis-à-vis applicability of section 50C

Remuneration to Full-Time Trustee not violates Section 13 – Rejection of Section 12AB Registration Unsustainable

Order passed without considering documents and examining residential status needs to be restore back

Addition u/s 68 towards unexplained sales unsustainable as not proved as bogus

Revision order passed without adequate opportunity to file relevant material is unsustainable

Penalty u/s 271B not leviable as turnover is below exemption limit prescribed u/s 44AB

Highseas Sale is non-speculative transaction as there is proper delivery of goods

Deduction u/s 80P(2)(d) is available on entire interest income which includes amount credited to balance sheet

Capital Gain Tax without Adjusting Cost of Acquisition – HC directs appellant to file Appeal with CIT(A)

ITAT Quashes Assessment Order Due to Non-Issuance of Notice under Section 143(2) within Stipulated Time Limit

AO obliged to refer matter to valuation officer when appellant objects to adoption of stamp duty value as full value of consideration

Anonymous donations and explanation thereof needs re-verification for claiming exemption u/s 10(23C)(iiiad)

Reassessment proceedings u/s 148 stood abated by virtue of search action u/s 132(1)
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.
