#section 143(2)
Log in to FollowEvery article filed under the “section 143(2)” tag — analysis, news and updates.
2,480 articlesIncome Tax
Income Tax
Assessment must be completed u/s. 144 when books of accounts are rejected u/s. 145(3): ITAT Jaipur
Income Tax
Income Tax
Addition based on notional entry without actual transfer of asset unsustainable: ITAT Raipur
Income Tax
Income Tax
Software license expenditure for carrying out routine operations is revenue in nature: ITAT Mumbai
Income Tax
Income Tax
Penalty u/s. 272A(1)(d) not imposable when assessment completed u/s. 143(3): ITAT Raipur
Income Tax
Income Tax
Revisionary power u/s. 263 rightly invoked as AO failed to conduct proper enquiry during original assessment
Income Tax
Income Tax
Reassessment after expiry of four years unsustainable as material fact disclosed fully: Bombay HC
Income Tax
Income Tax
Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Income Tax
Income Tax
Decision favourable to assessee will prevail in case of two contrary decision by non-jurisdictional HC
Income Tax
Income Tax
Addition u/s 68 was deleted as no incriminating material found during search for Unabated AY
Income Tax
Income Tax
Dismissal of appeal on account of non-prosecution without deciding on merits unjustified: ITAT Ranchi
Income Tax
Income Tax
Section 263 Invocation Unjustified if No Evidence of Erroneous Order
Income Tax
Income Tax
Co-operative credit society providing credit facilities only to its members not hit by section 80P(4): ITAT Mumbai
Income Tax
Income Tax
