#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.

Addition based on presumption without concrete evidence cannot be sustained: ITAT Delhi

Reassessment was valid where audit objections could qualify as “Information” u/s 148A

Amounts declared under PMGKY scheme cannot be taxed again u/s. 69A

Internal CUP Most Appropriate for ALP in Captive Power Plant Transaction: Calcutta HC

Deduction claimed u/s. 80G towards CSR expenditure is allowed

Issue of notice u/s 143(2) was mandatory even if return of income was filed beyond time limit provided u/s 142(1)

Co-operative Societies Can Claim 80P Deduction Even with Belated Returns, Rules ITAT

Deduction u/s. 80P available to co-operative society on interest from credit facilities extended to nominal members

ITAT Delhi Upholds Lease Rental Income as House Property: Applied Consistency Rule

Revision u/s. 263 quashed as AO conducted detailed enquiry and took legally permissible view

Capital gain on sale of equity-oriented mutual fund not taxable under India-Mauritius DTAA

Income of GoDaddy.com from domain name registration and non-domain service not taxable in India

Exemption u/s. 54F and 54B cannot be denied solely on ground of non-adherence to strict time limits

CIT(A)’s Order Ignoring Higher Court Directions Amounts to Gross Negligence
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.
