#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.

Non-Adherence to GKN Driveshafts Procedure: Karnataka HC Quashes Assessment Order

Expansion of scope of limited scrutiny not tenable as prior approval not obtained

Revision proceeding u/s. 263 not tenable as order not erroneous or prejudicial to interest of revenue

Interest from Staff Loans Qualifies as Business Income, Not Other Sources

Reopening of assessment u/s. 148 on mere change of opinion is invalid: ITAT Chennai

Transaction Genuine under section 68 if Loan Repaid with Interest: ITAT Delhi

Section 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai

Open Terrace/Portico Excluded in Built-Up Area for Sec. 80-IB Deduction Eligibility

Forex Gains from Trading Transactions Count as Operating Income in TP Adjustment

Dividend Distribution Tax U/S 115-O Not Applicable to Co-op Societies: ITAT Kolkata

Entries in a bank passbook cannot be treated as books of accounts for Section 68

Section 45(4) Inapplicable to Capital Introduced by New Partner: ITAT Bangalore

Prior Approval U/S 151 Mandatory for Notices U/S 148 Issued Beyond 3 Years, Even Under Extended TOLA Timelines

Denial of DTVSV Benefits for Loss Carry Forward Based on Later Return Erroneous: 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.
