#section 143(2)
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Income Tax
Income Tax
Section 40(a)(ia) Disallowance Remanded While Subcontract Expenses Upheld
Income Tax
Income Tax
Notice u/s 143(2) Not in Prescribed Format Held Invalid and Void Ab Initio: ITAT Kolkata
Income Tax
Income Tax
Documented Share Capital Transactions Valid Despite Non-Appearance of Subscribers – ITAT Deletes Rs.7.11 Cr Addition
Income Tax
Income Tax
15% Deduction under Section 11(1)(a) Applies to Gross Receipts, Not Surplus: ITAT Pune
Income Tax
Income Tax
PCIT Revision Upheld: AO Failed to Verify Low Profit Margin & Audit Need (Sec 263)
Income Tax
Income Tax
No Error, No Prejudice – AO’s ICDS Verification Upheld- ITAT Quashes 263 Action
Income Tax
Income Tax
AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh
Income Tax
Income Tax
Faceless Assessment Notice Challenge Dismissed as Alternate Remedy Available
Income Tax
Income Tax
Section 43B Disallowance for unpaid GST/Service Tax Invalid if not claimed in P&L
Income Tax
Income Tax
ITAT Panaji Remands Agricultural Income Addition as CIT(A) Ignored Evidence
Income Tax
Income Tax
In Absence of PE, Software Licence Income Not Royalty Under India-USA DTAA: ITAT Delhi
Income Tax
Income Tax
PCIT Revision Quashed as Allowing 80G Deduction on CSR is a Plausible View
Income Tax
Income Tax
PCIT Empowered to Revise Incomplete Assessments—Failure to Tax Entire Survey Disclosure Held Prejudicial to Revenue
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
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.
