#section 143(2)
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Income Tax
Income Tax
Addition based on notional entry without actual transfer of asset unsustainable: ITAT Raipur
Income Tax
Income Tax
Software license expenditure for carrying out routine operations is revenue in nature: ITAT Mumbai
Income Tax
Income Tax
Penalty u/s. 272A(1)(d) not imposable when assessment completed u/s. 143(3): ITAT Raipur
Income Tax
Income Tax
Revisionary power u/s. 263 rightly invoked as AO failed to conduct proper enquiry during original assessment
Income Tax
Income Tax
Reassessment after expiry of four years unsustainable as material fact disclosed fully: Bombay HC
Income Tax
Income Tax
Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Income Tax
Income Tax
Decision favourable to assessee will prevail in case of two contrary decision by non-jurisdictional HC
Income Tax
Income Tax
Addition u/s 68 was deleted as no incriminating material found during search for Unabated AY
Income Tax
Income Tax
Dismissal of appeal on account of non-prosecution without deciding on merits unjustified: ITAT Ranchi
Income Tax
Income Tax
Section 263 Invocation Unjustified if No Evidence of Erroneous Order
Income Tax
Income Tax
Co-operative credit society providing credit facilities only to its members not hit by section 80P(4): ITAT Mumbai
Income Tax
Income Tax
Deduction u/s. 80IA(4)(i) allowed to sole developer for developing, operating & maintaining infrastructure facilities
Income Tax
Income Tax
DDT cannot be demanded from recipient of interest income: Delhi HC
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.
