#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
DDT cannot be demanded from recipient of interest income: Delhi HC
Income Tax

Income Tax
General order of approval by PCIT for action u/s. 147/148 invalid: Delhi HC
Income Tax

Income Tax
ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
Income Tax

Income Tax
Deputy Commissioner of Income Tax held guilty u/s. 12 of Contempt of Courts Act, 1971
Income Tax

Income Tax
Interest Income Linked to Business, cannot be treated as other income
Income Tax

Income Tax
ITAT Remands Case to CIT(A) After Incorrect Return Filing Date Led to Erroneous Dismissal on Limitation Grounds
Income Tax

Income Tax
Section 271(1)(c) Penalty not leviable merely for making a unsustainable claim: ITAT Ahmedabad
Income Tax

Income Tax
Penalty u/s. 271(1)(c) not sustained in absence of intention to conceal income: ITAT Mumbai
Income Tax

Income Tax
CIT(A) Must Issue Well-Reasoned Orders with Clear Determination, Decision & Reasoning: ITAT Pune
Income Tax

Income Tax
Domestic company paying DDT u/s. 115O doesn’t enter domain of DTAA: ITAT Pune
Income Tax

Income Tax
No addition u/s. 68 towards unsecured loan if repayment in subsequent year accepted: ITAT Ahmedabad
Income Tax

Income Tax
Penalty u/s. 271D unwarranted as reasonable cause shown for cash receipt on sale of property: ITAT Bangalore
Income Tax

Income Tax
Deemed Dividend u/s 2(22)(e) cannot be assessed by way of double deeming
Income Tax

Income Tax
