#section 143(2)
Log in to FollowLatest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

ITAT Jaipur quashes Reassessment Beyond Six Years for Being Time-Barred

Assessment Order Quashed for Ignoring Assessee’s Reply on Section 194Q TDS Issue

PAN jurisdiction in ITBA is of no consequence without transfer order passed u/s. 127

Replacement Cost of Dies and Moulds is Revenue Expenditure: ITAT Mumbai

Assessment Order Void When Issued to Non-Existent Merged Entity: ITAT Mumbai

ITAT Deletes TP Adjustment as Intra-Group Services Not Stewardship Activity

Income from Nursery and Tissue Culture is Agricultural: ITAT Bangalore

Extrapolation cannot be done to assume income without any cogent material

Addition of ₹5.48 Lakh brokerage income was upheld and seized records reflected mock trading which was not unexplained income

ITAT Delhi Deletes ₹68 Cr TP Adjustments: Projections Cannot Be Replaced with Actuals

Unsecured loan addition deleted since identity, creditworthiness and genuineness proved

Singapore entity not conduit, satisfies PPT test; Grants LTCG exemption: ITAT Mumbai

Income from Film Distribution was not ‘Royalty’ under India-US DTAA

Tax audit not required as turnover didn’t exceed prescribed limit: business loss allowed
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.
