#section 143(2)
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Capital subsidy to be reduced while computing book profit u/s. 115JB: ITAT Nagpur

Framing of assessment in the name of non-existing entity is void ab initio: ITAT Delhi

Receipts from sale of software license being business income is not taxable in India: ITAT Delhi

How salaried people should comply with income tax notices

Additions u/s. 68 in hands of company set aside no additions made in hands of investors: ITAT Ahmedabad

Revision u/s. 263 justified due to lack of inquiry and total non-application of mind by AO

Rejection of Transactional Net Margin Method without reasons is not justifiable: Delhi HC

Income Tax Rule 2BBB Applies Prospectively from AY 2015-16: ITAT Ahmedabad

ITAT Chennai Remands Case to CIT(A) for Fresh Review Over Lack of Application of Mind

Delay in filing of return condoned in terms of genuine hardship: Madras HC

Addition u/s. 69 based on excel sheet seized from third party without independent enquiry untenable

Corrigendum issued by AO to rectify mistake made in original assessment order is valid: ITAT Chennai

Initiation of reassessment unjustified as nature and source of receipts duly explained: Delhi HC

No applicability of Doctrine of Merger as Income retained by CPC was same as from Intimation u/s 143(1)(a)
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.
