#section 143(2)
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STCL on which STT paid can be set off against STCG on which STT not paid

Bogus LTCG Addition Set Aside Due to Lack of Tangible Evidence: ITAT Ahmedabad

Trust Renting Dharamshala on Cost Basis Not a Commercial Activity: Chhattisgarh HC

Revision u/s. 263 quashed as assessment order not erroneous & prejudicial to revenue interest

Diversion of interest-bearing funds for commercial transactions not disallowable if loans used for business purposes

Capital gain addition merely based on unregistered agreement not sustainable

ITAT Pune ruling on non applicability of Section 68/69 for Business Income

Reassessment u/s. 148 untenable as mandatory requirement of 149(1)(b) not complied

Reassessment order set aside as passed without disposal of objections: Karnataka HC

Addition in unabated assessment deleted in absence of incriminating material found during search

Notice u/s. 148 issued beyond time period specified u/s. 149(1) is invalid: Bombay HC

TPO to determine ALP of royalty payment using TNMM method: ITAT Bangalore

Section 69A Addition Based on Unverified Third-Party Statement Deleted

Notice issued u/s. 143(2) without specifying type of scrutiny is invalid: ITAT Kolkata
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.
