#section 143(2)
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TP on Captive Software Services – Dissimilar Giants Excluded, Adjustment Removed

DTVSV Accepted – 263 Quashed: ITAT Pune Holds CIT(E) Cannot Revise After Issuing Form-4

ITAT Ahmedabad Rejects 263 Revision Over Proper AO Verification

ITAT Deletes 69A Additions as Cash Deposit from Pre-Demonetisation Balance & Flat Purchase Through Book-Entry Proven

DRP Wrongly Rejected Vital Evidence; Matter Remanded for Fresh TP Adjudication

Survey Statement Alone Cannot Sustain Addition Without Stock Verification: ITAT Kolkata

Compounding Fees for Unauthorized Construction not allowable: ITAT Bangalore

PF/ESI 36(1)(va) Disallowance under 143(1) Set Aside – ITAT Remands Matter to AO After Accepting Revised Tax Audit Report

No 143(2) Needed in Search Cases; NP Rate Recast & Loan Issue Partly Restored

Revenue Appeal Dismissed: Cooperative Bank Income Deductible Under 80P(2)(d)

Tribunal Rules Cash Sales Deposits Are Not Unexplained During Demonetization

Development charges paid to SIPCOT allowed as revenue expense by deduction 5% every year

No 65B Certificate, No Case: Bombay HC Quashes Cash Addition Based on Mobile Notes

Assessment Remanded as Assessee Denied Fair Hearing on Demonetisation Cash Deposit
Explore the latest section 143(2) 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.
