#section 143(2)
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Addition merely based on retracted statement cannot be sustained: ITAT Jaipur

Section 10(10B) VRS Compensation Exemption Allowed for Central Govt Approved Scheme

Section 69 Addition based on loose sheets without corroborative evidence not sustainable

Cost imposed on assessee for non-compliance with notices issued by CIT(A) u/s. 250

Interest free advance given to farmers out of business expediency justified: ITAT Agra

Ex-parte order by CIT(A) without adjudicating issues on merits not sustainable: ITAT Agra

PF/ESI Payment Delayed by Technical Issues Allowable as Deduction: ITAT Ahmedabad

Part rejection of cash books without assigning any reason not justified: ITAT Ahmedabad

Assessee could not apply under rule 46A- ITAT remands matter back to Addl./Jt. CIT(A)

Gross margin profit addition in motor spirit business restricted to 5%: ITAT Panaji

ITAT Remands Case to AO for Reconsideration After Assessing Assessee’s Personal Issues

Assessment Issued in Wrong Name Post-Merger Not Correctable Under Section 292B

Addition u/s. 68 deleted as identity and creditworthiness of share capital investor established

No further addition required when cash in books are more than physical cash: ITAT Jaipur
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.
