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#section 143(2)

Every article filed under the “section 143(2)” tag — analysis, news and updates.

2,482 articles
Income TaxSection 50C Applies to Land Transfers, Not Land Rights: Karnataka HC
Income Tax

Section 50C Applies to Land Transfers, Not Land Rights: Karnataka HC

CA Sandeep Kanoi1 year ago
Income TaxITAT Agra quashes reassessment for failure to issue Section 143(2) notice
Income Tax

ITAT Agra quashes reassessment for failure to issue Section 143(2) notice

CA Jatin Minocha1 year ago
Income TaxDelayed Cash Deposits During Demonetization due to unforeseen circumstances Justified: ITAT Bangalore
Income Tax

Delayed Cash Deposits During Demonetization due to unforeseen circumstances Justified: ITAT Bangalore

POONAM GANDHI1 year ago
Income TaxSection 68 Addition for mere non-production of director not tenable: ITAT Kolkata
Income Tax

Section 68 Addition for mere non-production of director not tenable: ITAT Kolkata

POONAM GANDHI1 year ago
Income TaxCash, Bank, Stock & Receivables Disclosure Required Under Presumptive Tax Scheme: ITAT Pune
Income Tax

Cash, Bank, Stock & Receivables Disclosure Required Under Presumptive Tax Scheme: ITAT Pune

CA Sandeep Kanoi2 years ago
Income TaxAO Cannot Reopen Old Assessments Based on Future Amendment Banning Goodwill Depreciation Without ‘Reasons to Believe
Income Tax

AO Cannot Reopen Old Assessments Based on Future Amendment Banning Goodwill Depreciation Without ‘Reasons to Believe

RATHI2 years ago
Income TaxDelhi HC Lacks Jurisdiction to entertain Appeals Against Amritsar AO Orders
Income Tax

Delhi HC Lacks Jurisdiction to entertain Appeals Against Amritsar AO Orders

POONAM GANDHI2 years ago
Income TaxDisallowance u/s 14A was invalid in absence of Exempt Income
Income Tax

Disallowance u/s 14A was invalid in absence of Exempt Income

RATHI2 years ago
Income TaxNo revision u/s 263 for claim of Bank of Maharashtra’s ₹1137 Crore deduction for Bad and Doubtful Debts
Income Tax

No revision u/s 263 for claim of Bank of Maharashtra’s ₹1137 Crore deduction for Bad and Doubtful Debts

RATHI2 years ago
Income TaxAddition of Unexplained Cash Deposit was sustained at 25% on basis of reasonable estimate
Income Tax

Addition of Unexplained Cash Deposit was sustained at 25% on basis of reasonable estimate

RATHI2 years ago
Income TaxDepartment Cannot Selectively Rely on Seized Documents: ITAT Pune
Income Tax

Department Cannot Selectively Rely on Seized Documents: ITAT Pune

POONAM GANDHI2 years ago
Income TaxUnsecured Loan Addition Deleted as Loans Accepted & Repaid in Same Year: ITAT Jaipur
Income Tax

Unsecured Loan Addition Deleted as Loans Accepted & Repaid in Same Year: ITAT Jaipur

POONAM GANDHI2 years ago
Income TaxRelief to Bloomsbury Publishing in Transfer Pricing Case
Income Tax

Relief to Bloomsbury Publishing in Transfer Pricing Case

RATHI2 years ago
Income TaxDepreciation claim rejected as purchase of machinery found to be false: Madras HC
Income Tax

Depreciation claim rejected as purchase of machinery found to be false: Madras HC

POONAM GANDHI2 years ago