#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 Pune Deletes Perquisite Addition Already Included in Director’s Salary

ITAT Slams “Casual Approach” for Unexplained Cash Addition: Proof from Audited Books Must Be Verified

ITAT Deletes ₹18.47 Lakh Demonetization Cash Addition, Citing Double Taxation

No Section 14A Disallowance Without Exempt Income: ITAT Mumbai

ITAT Delhi Upholds Deletion of ₹22.38 Cr Interest Disallowance – Advances Held Business-Driven

Suspicion Can’t Replace Proof – ITAT Ahmedabad Upholds Deletion of ₹63.85 Lakh Addition u/s 68

Transfer of Case Within Same City Needs No Fresh Notice: ITAT Upholds Reassessment

Agricultural Land Beyond 8 km Limit Not Taxable as Capital Asset: ITAT Indore

Clerk’s Typo Led to ₹38 Lakh Fake Agri Income – ITAT Pune Sends Case Back for Fresh Verification

Legal Heir Gets New Hearing: ITAT Remands Demonetisation Cash Deposit Case

TDS on Commission Does Not Mean Expense Belongs to Assessee: ITAT Indore

ITAT Jaipur Quashes 69A Addition as AO Lacked Proper Jurisdiction

No Protective Addition When Substantive Addition Sustained: ITAT Surat

ITAT Quashes WhatsApp-Based Cash Sale Theory- Digital Gossip Isn’t Tax Evidence
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.
