#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.

No Double Taxation: ITAT Deletes Section 68 Addition on Cash Sales in Dairy Business

AO’s 6% Profit Estimation Upheld -Difference of Opinion on Estimation Not Enough

Assessee Fails to Prove Loan- ITAT Delhi Upholds Rs.1 Cr Addition

ITAT Delhi Deletes Rs.8.16 Cr Addition on Share Capital & Commission – AO’s Suspicion Insufficient

ITAT Deletes ₹30.65 Lakh Addition: Cash Gift from Grandmother Held Genuine

Payments to transporters with valid PAN details not attracts TDS disallowance

Clerical Mistake Not a Misreporting for Section 270A Penalty for Charitable Institutions

ITAT Limits Additions on Excess Stock to 12% Profit Margin After Survey

Pre-Production FD Interest Not Taxable: ITAT Deletes ₹14.45 Lakh Addition

ITAT Nagpur Quashes PCIT’s 263 Revision: Protective Addition Cannot Be Substituted

Additional evidence admitted by imposing cost due to casual and callous approach

Material from internet is not cogent evidence which can justify invocation of section 13

Reassessment on Illiquid Derivatives Set Aside as notice was time-barred

Business Necessity Justifies Cash Payments: ITAT Deletes Section 40A(3) Addition
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.
