#section 143(2)
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Cash Deposit During Demonetization from Liquor Sales: Addition u/s 69 Unjustified

Section 80P(2)(d) Deduction allowed on Coop Bank Interest to Coop. Credit Society

Addition u/s. 68 not tenable post rejection of books of accounts: ITAT Indore

Subsidy received after commencement of cold chain facility is revenue receipt

Addition under Faceless Assessment Scheme without issuance of notice not sustainable

Addition merely based on dumb documents/ loose paper not tenable: ITAT Nagpur

Re-opening u/s. 147 quashed as not based on tangible material: Madras HC

CIT(E) cannot reject application for registration u/s. 80G(5)(iii) in hyper technical manner

Section 127 Order Mandatory for Transfer of Jurisdiction: ITAT Raipur

Reopening Based on Insight Portal Data Without Independent Opinion Unsustainable

No Approval Needed for Conversion as Scrutiny Was Not Limited: ITAT Jaipur

Failure to participate in appellate proceeding due to justifiable reasons: Matter restored

CIT(A) cannot vacate addition based on additional evidence without confronting AO

Set off of unabsorbed depreciation against short term capital gains allowed
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.
