#section 143(2)
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2,482 articlesIncome Tax

Income Tax
TDS and Advance Tax Credits was allowable for Amalgamated Company as per section 199 r/w 198
Income Tax

Income Tax
Section 11 exemption cannot be denied merely for late filing of Form 10B
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Income Tax
Assessee entitled to raise objections u/s 264 and 246A even if not raised during original assessment proceedings
Income Tax

Income Tax
No addition u/s 69A for unexplained cash loan as assessee provided sufficient evidence
Income Tax

Income Tax
Addition u/s. 40(a)(ia) not sustained as profit is estimated by applying net profit rate
Income Tax

Income Tax
Exemption Under Section 54F Allowed Even If Claimed Post section 148 notice
Income Tax

Income Tax
No addition of undervaluation of Closing Stock when AO failed to reject books of accounts
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Income Tax
ITAT Quashes Ex-Parte Order Due to COVID-Related Non-Appearance
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Income Tax
Assessments restored back to CIT(A) due to non-cooperation by assessee: ITAT Ahmedabad
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Income Tax
Transfer pricing disallowance as assessee failed to prove any benefit not justifiable: ITAT Bangalore
Income Tax

Income Tax
Addition merely based on retracted statement cannot be sustained: ITAT Jaipur
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Income Tax
Section 10(10B) VRS Compensation Exemption Allowed for Central Govt Approved Scheme
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Income Tax
Section 69 Addition based on loose sheets without corroborative evidence not sustainable
Income Tax

Income Tax
