#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.

AMP Spend Not International Transaction Without AE Arrangement: Delhi ITAT

Section 56(2)(viib) Inapplicable to Holding-Subsidiary Transaction: ITAT Delhi

Property Registration Alone Cannot Trigger Section 56(2)(x): ITAT Mumbai

SaaS Receipts Not FIS Without ‘Make Available’ of Technology: ITAT Delhi

Final Assessment Quashed as DRP Objection Intimation Failure Was Bona Fide: P&H HC

Parent Company ESOP Cross-Charge Is Employee Compensation Deductible Under Section 37(1): ITAT Ahmedabad

₹3.50 Crore Corporate Guarantee Liability Deductible on Crystallization: Gujarat HC

Bayer Gets Bad Debt Deduction on Brazil, Philippines Sales: ITAT Mumbai

Erroneous F&O Accounting Cannot Justify Unexplained Investment Addition: ITAT Lucknow

Pune ITAT Remands ₹42 Lakh Property Addition for Fresh CIT(A) Hearing

Reassessment Notice Issued After Old-Regime Limitation Expired Quashed: Madras HC

Section 148 Reopening Quashed as Reduced WIP Could Not Cause Income Escapement

Madras HC Upholds Reassessment Despite Absence of Section 143(2) Notice

Delayed Retraction Cannot Undo Survey Admission on Bogus Entries: Calcutta HC
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.
