#section 143(2)
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Order of Settlement Commission choosing one of two possible views cannot be interfered

Taxpayer Must Provide Comparable Data in Foreign AE Cases:: ITAT remanded matter

No Addition Based on mere Loose Papers, WhatsApp Chats: ITAT Pune

Section 271B Penalty Unfair if imposed Before Quantum Assessment: ITAT Agra

ITAT Delhi Quashes Search Assessment due to Consolidated Section 153D Approval

Bombay HC Orders I-T Dept to Enable Section 87A Rebate Claim in Tax Return Utility

Reopening u/s. 148 after four years without failure to disclose material facts unsustainable

Depreciation u/s. 32 is entitled only if asset is owned by assessee: ITAT Hyderabad

Section 56(2)(vii)(b)(ii) not applicable to transactions before 1-4-2014: ITAT deleted addition

Penalty Appeal to Follow Fresh Adjudication of Quantum Additions: ITAT Agra

Section 56(2)(vii)(c) not applies to New Shares of Amalgamated Company: ITAT Rajkot

TDS and Advance Tax Credits was allowable for Amalgamated Company as per section 199 r/w 198

Section 11 exemption cannot be denied merely for late filing of Form 10B

Assessee entitled to raise objections u/s 264 and 246A even if not raised during original assessment proceedings
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.
