#section 143(2)
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Income Tax
Income Tax
Incentive received under sales tax scheme is capital receipt: Bombay HC
Income Tax
Income Tax
Section 69 Addition sustained as documents seized was incriminating in nature
Income Tax
Income Tax
Non-filing Form No. 62 cannot disentitle claim of depreciation of amalgamating company
Income Tax
Income Tax
Exemption u/s. 54 granted as amount utilized within extended time under TOLA
Income Tax
Income Tax
Prosecution u/s. 276C(1) cannot be continued as penalty proceedings u/s. 276C(1) already terminated
Income Tax
Income Tax
Cost incurred in furnishing flat is allowed as cost of improvement under capital gain
Income Tax
Income Tax
Passing of intimation u/s. 143(1) not tenable as 30 days time for filing response not provided
Income Tax
Income Tax
Prior period interest expense allowed since there is no loss to revenue
Income Tax
Income Tax
No addition u/s. 68 as genuineness and identity of shareholders proved
Income Tax
Income Tax
Reference to special audit without satisfying condition u/s. 142(2A) is arbitrary
Income Tax
Income Tax
Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]
Income Tax
Income Tax
Exemption u/s. 10(23C)(v) granted as Form No. 10BB filed before completion of assessment proceeding
Income Tax
Income Tax
Concluded assessments cannot be reopened merely based on suspicion: Delhi HC
Income Tax
Income Tax
Sentence u/s. 276C(2) upheld due to wilful non-payment of income tax: Delhi HC
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.
