#section 143(2)
Log in to FollowLatest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Revenue appeal dismissed as opportunity to counter allegation not afforded: Delhi HC
Income Tax
Income Tax
Disallowance not justified as expenditure mistakenly presumed as personal expenditure: ITAT Delhi
Income Tax
Income Tax
Assessment proceedings based on invalid notice is liable to be quashed: ITAT Kolkata
Income Tax
Income Tax
Delay of 611 days condoned as assessee being layperson has limited familiarity with e-portal system
Income Tax
Income Tax
Protective addition deleted as income already included and tax paid by assessee’s wife: ITAT Delhi
Income Tax
Income Tax
Mehta Charitable Trust case: ITAT disallows expenses not related to taxable income
Income Tax
Income Tax
Appeal dismissed as filed on the basis of invalid return: ITAT Chandigarh
Income Tax
Income Tax
Interest on loans allowable as deduction u/s. 48 prior to A.Y. 2024-25: ITAT Kolkata
Income Tax
Income Tax
Section 144C(13) Compliance Timelines Begin from DRP Directions Upload Date
Income Tax
Income Tax
Commercial expediency not to be examined by AO while examining explanation provided u/s. 68
Income Tax
Income Tax
Rate increase u/s. 115BBE from 30% to 60% effective only from 01.04.2017: Madras HC
Income Tax
Income Tax
Interest received from co-operative society/bank is deductible u/s. 80P(2)(d): ITAT Bangalore
Income Tax
Income Tax
Non-compliance to Appellate Authority hearing notices due to inadvertence condoned: ITAT Kolkata
Income Tax
Income Tax
Section 249(4)(b) mandates that appeal not to be admitted unless advance tax is paid: ITAT Ahmedabad
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.
