#section 143(2)
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Income Tax
Income Tax
Attachment of Cash Credit or Overdraft untenable as bank doesn’t become a debtor: Himachal Pradesh HC
Income Tax
Income Tax
No LTCL from off market sale could be offset against capital gains if it was a colourable device to evade tax
Income Tax
Income Tax
Matter remanded as higher addition u/s. 68 confirmed by ACIT as compared to addition alleged in notice
Income Tax
Income Tax
No rectification u/s 292B if Income Tax Assessment Order issued in the Name of a Non-Existent Entity
Income Tax
Income Tax
Hardship compensation is capital receipt: ITAT Mumbai
Income Tax
Income Tax
No Section 40(a)(ia) disallowance for delayed Form 15G & 15H submission
Income Tax
Income Tax
No penalty for higher gratuity exemption claim due to misunderstanding of law
Income Tax
Income Tax
Mere Entering into Development Agreement doesn’t Allow Section 45(2) Invocation: ITAT Jaipur
Income Tax
Income Tax
Deduction u/s. 80P(2)(d) available to co-op society for funds deposited in co-op banks: ITAT Ahmedabad
Income Tax
Income Tax
Explanation to section 14A inserted vide Finance Act, 2022 has prospective effect: Gauhati HC
Income Tax
Income Tax
Addition u/s. 69A towards unexplained money unjustified as cash withdrawn more than cash deposit
Income Tax
Income Tax
Registration status u/s. 12AA and exemption u/s. 11 and 12 needs to be re-examined: ITAT Jodhpur
Income Tax
Income Tax
Delay Condoned as Assessee, an Agriculturist, Unaware of Proceedings: ITAT Ahmedabad
Income Tax
Income Tax
Assessee Must Prove Genuineness to Contest Section 68 Addition for Unexplained Cash Deposits During Demonetization
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.
