#section 143(2)
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No liability of TDS u/s 194 I if revenue was shared with Franchise without rendering of actual services

Revision order u/s. 263 quashed as order passed in original proceeding itself is illegal: ITAT Surat

Addition based on unsigned, undated and unstamped sale and purchase agreement untenable

Addition towards cash credit untenable as loan received back in subsequent year: ITAT Surat

Passing of ex-parte order without deciding case on merits untenable: ITAT Visakhapatnam

Anonymous donation by religious and charitable trust is exempt from tax: Bombay HC

Levy of penalty u/s. 271D without recording any satisfaction untenable: Andhra Pradesh HC

Deduction u/s 80P(2)(a)(i) was allowable on interest income from surplus funds in Bank Deposits

PCIT cannot expand scope of assessment beyond reasons recorded by AO during reassessment

Assessee having center of vital interest in India is treated as resident of India: ITAT Mumbai

Reassessment u/s. 148 based on mere change of opinion impermissible: Gujarat HC

Adhoc addition based on guess-work and surmises untenable: ITAT Delhi

ITAT Ahmedabad Deletes 8% Addition on Housing Society Loans from non-members

ITAT allows Section 54F exemption against LTCG on Share based on Intrinsic Value
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.
