#section 143(2)
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ITAT Mumbai Deletes 40A(2)(b) Disallowance on KPMG Related-Party Payments

Accepted Sales Failed to Rescue Bogus Purchases: Hyderabad ITAT Sustains ₹3.93 Crore Addition

ITAT Deletes ₹28.83-Lakh LTCG on Son as POA Is Not Property Title

ITAT Allows Credit for Mother-in-Law’s Gold Sale Against Cash Deposit

Only 14 Days Left-38-Day Delay Quashed U/s 148 Notice & ₹22.72-Lakh Addition U/s 69

5% Commission Formula Insufficient: Political Donation Allowed u/s 80GGC, Section 69A Addition Deleted

Pre-29 March 2022 Faceless Reassessment Without Jurisdiction: ITAT Mumbai

Belated Return Does Not Invalidate Assessment Without Section 143(2) Notice: ITAT Chandigarh

ITAT Bangalore Partly Allows Appeals on Business Expenses, TDS and Section 41(1)

ITAT Ahmedabad Upholds Rejection of Books and 10% Profit Estimation for Builder

Repaid Loans Not Accommodation Entries: ITAT Mumbai Quashes Section 68 Addition

Section 69A: Earlier Loan Repayment Cannot Be Branded Accommodation Entry

ITAT Quashes Reassessment for Absence of Section 143(2) Notice

Recorded Group Cash-in-Hand Accepted; Section 69A Additions Based on Incomplete Tally Data Deleted: Delhi ITAT
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.
