#section 143(2)
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Income Tax
Income Tax
Treaty Benefits Cannot Be Denied Without Cogent Evidence: ITAT Delhi
Income Tax
Income Tax
No Incriminating Evidence, Only Excel — ITAT Deletes ₹25 Cr Addition in Moser Baer Group Case
Income Tax
Income Tax
Section 54 Relief Upheld as Property Reinvestment Delay Beyond Assessee’s Control
Income Tax
Income Tax
No Addition if Loan Identity & Creditworthiness Proven; Section 115BBE Applies Prospectively
Income Tax
Income Tax
Addition u/s. 68 towards cash deposit during demonetization deleted since it was out of cash sales
Income Tax
Income Tax
Activity of hostel/mess being part of main activity eligible for 15% standard exemption u/s. 11(1)(a)
Income Tax
Income Tax
Rebuttable Presumption under Section 292C Cannot Be Applied Mechanically: ITAT Delhi
Income Tax
Income Tax
Share application money received in prior years cannot be added in current assessment year
Income Tax
Income Tax
Revision u/s. 263 quashed as object advancement of general public utility held as charitable purpose
Income Tax
Income Tax
Valuer’s Report Ignored: ITAT Sends Case Back for Fair Market Re-Computation
Income Tax
Income Tax
Issue of taxability of ex-gratia payment to be decided based on identical judgement: Matter remanded
Income Tax
Income Tax
ITAT Rajkot: Interest on Enhanced Compensation Forms Part of Land Value; ₹94.81 Lakh Addition Deleted
Income Tax
Income Tax
Valuation Dispute: ITAT Quashes Penalty U/S 271(1)(c) as Addition Was Solely Based on Estimate
Income Tax
Income Tax
Adhoc adjustment without any defect identified by TPO in TP analysis not justified
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.
