#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.
Income Tax
Income Tax
Allowability of use of Extrapolated Data for comparables inspite of having different year-end in ITeS transfer pricing dispute
Income Tax
Income Tax
Reopening u/s. 148 based on wrong facts is not sustainable: ITAT Chandigarh
Income Tax
Income Tax
Cash gifts received during wedding cannot be treated as unexplained money u/s. 69A: ITAT Bangalore
Income Tax
Income Tax
Notice u/s. 133(6) remaining unserved cannot be reason for disallowance of professional fees
Income Tax
Income Tax
Section 40(a)(ia) couldn’t be made applicable to short deduction of TDS: Uttarakhand HC
Income Tax
Income Tax
Ad-hoc determination without invoking special audit not justifiable due to complexity of business
Income Tax
Income Tax
No addition as LTCG arose from valid demerger-allotted shares transaction proving genuineness of documentary evidence
Income Tax
Income Tax
ITAT Deletes ₹3.92 Cr Addition on Suppressed Revenue Due to Arithmetical Error
Income Tax
Income Tax
No Income Tax Assessment Order Passed After ITAT Remand: Delhi HC directs Refund
Income Tax
Income Tax
Interest on Income Tax Refund is Taxable, Rectification Plea Rejected
Income Tax
Income Tax
Agri Income of Rs.45L Not Examined: ITAT Cochin Remands Case
Income Tax
Income Tax
Addition of on-money and extrapolation without evidence found during search cannot be sustained
Income Tax
Income Tax
Part addition towards unexplained cash deposits deleted considering nature of business
Income Tax
Income Tax
Sham transactions through stock exchanges doesn’t make transactions genuine
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.
