#section 143(2)
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Addition applying provisions of section 50C upheld as SRO rates not objected by assessee

Sundry Creditors Cannot Be Taxed Once Purchases Accepted: ITAT Delhi Deletes Addition

Assessment passed u/s. 143(3) is invalid since proceedings were initiated u/s. 153C

ITAT Delhi Deletes Capitation Fee Additions Against Educational Trust

PCIT Cannot Revise AO’s Enquiry on CSR & 80G Deduction: ITAT Mumbai

Provision for discount was an allowable expenditure if based on a scientific method & consistently discharged in subsequent years

No Addition Can Be Made on Mere Presumption About Cash Withdrawal Habits: ITAT Bangalore

ITAT Bangalore Restricts Additions in Search Assessment – Statement Alone Not Incriminating

ITAT Orders Fresh Hearing on Unexplained Cash Deposits of ₹1.49 Cr & Peak Credit Method

Old Trade Payables Cannot Be Taxed Again Under Section 68: ITAT Chennai

Doctor’s Family Gift Claim Rejected: ITAT Upholds ₹69.5 Lakh LIC Investment Addition

Income from production of hybrid seeds under supervision of company is exempt u/s. 10(1)

ITAT Chennai Deletes Rs. 8 Lakh Addition for Cash Deposit from Casuarina Tree Sale Income

Co-op Society cannot claim Section 80P(2)(d) deduction on interest from Regional Rural Bank deposits
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.
