#section 143(2)
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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

Debatable ESI/EPF Delays Require Scrutiny, Not Summary Disallowance: Chhattisgarh HC

Fling of form 10B before assessment proceedings is sufficient: Exemption u/s. 11 granted

ITAT Sets Aside NFAC’s Duplicate Appellate Order Issued Due to Miscommunication

Reopening Assessment for Bogus LTCG/STCG from Shell Company Valid: Calcutta HC

Income from Shareholders’ Account Taxable as Insurance Business Income: ITAT Mumbai

No Income Assessable as Assessee Not Beneficial Owner of Company: ITAT Delhi
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.
