#section 143(2)
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ITAT Deletes Section 14A Additions Where Opening and Closing Investments Were Nil

ITAT Mumbai Sets Aside Section 263 Revision During IBC Moratorium

ITAT Chennai Quashes Section 263 Revision Over Earlier-Year Lease Advances

Advance Sale Consideration Invested in Agricultural Land Qualifies U/s 54B

No 8% Profit Estimate Without Rejecting Audited Books U/s 145(3)

APMC Bills Secure Relief U/s 69A Despite Crop Missing in RTC: ITAT Bangalore

NFAC Show-Cause Notice Before 29 March 2022 Invalid: ITAT Cuttack

WhatsApp Chats Alone Cannot Justify Sections 69A/69C Additions: ITAT Mumbai

Fifty Hawkers, Six Dates & Identical ₹20,000 Deposits-Symmetry Fails to Prove Evidence U/s 68

Section 68 Additions Cannot Rest Solely on Investigation Report: ITAT Mumbai

ITAT: Two Days to Defend 48 Service Providers Not Fair Hearing; Addition Restored

Chennai ITAT Quashes U/s 143(3) r.w.s. 144C Order on Dissolved Company

Cash System u/s 145(1) Accepted, Interest Nexus u/s 57(iii) Must Be Proved: ITAT Hyderabad

ITAT Deletes ₹4.26 Crore Section 14A Disallowance Against PNB Gilts
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.
