#section 143(2)
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Sham transactions through stock exchanges doesn’t make transactions genuine

ITAT Mumbai Restores Rs. 34.31 Lakh Section 68 Cash Credit Case for Fresh Hearing

Reopening of Assessment for AY 2015-16 Quashed by ITAT Kolkata

Consolidated satisfaction note u/s. 153C for different assessment year vitiates entire proceedings

Annual Software Renewal Costs Not Capital in Nature: ITAT Ahmedabad

₹4.05 Cr Addition Reduced to ₹12.5L by ITAT in Bogus Entry Case

Rectification Order raising an additional demand was declared invalid as it was passed after Vivad Se Vishwas Settlement

ITAT-Cuttack: Unregistered Trust—Only Net Income is to Be Taxed

Penalty for Wrong Income Claim Set Aside Due to Reliance on Audit Report

Books Not Examined Properly: ITAT Kolkata Remands Demonetisation Cash Deposit Case

Surplus funds of charitable institution can be used only for charitable activity

Delay Miscalculated, NFAC Must Rehear Appeal on Grants, Interest Income

Discrepancy in ROC records cannot be reason for treating sale of shares as sham transaction

Additions for unexplained cash deposits u/s 69A and loans made u/s 68 without proper verification was restored back
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.
