#section 143(2)
Log in to FollowEvery article filed under the “section 143(2)” tag — analysis, news and updates.
2,479 articlesIncome Tax
Income Tax
Improper Accounting & Misclassification don’t Justify Treating an Investment as Bogus
Income Tax
Income Tax
Partial Expense Acceptance Indicates Direct Connection to Assessee’s Business Activities: ITAT
Income Tax
Income Tax
Section 153A Assessment: Addition in Unabated Year Requires Incriminating Material
Income Tax
Income Tax
Revisionary order u/s 263 without giving finding that profit declared is erroneous is untenable
Income Tax
Income Tax
Arm’s Length Price of Employee Stock Option Plan cannot be taken as NIL
Income Tax
Income Tax
Revisionary Jurisdiction Can’t Exceed Scope of “Limited Scrutiny”
Income Tax
Income Tax
Interest expense incurred for funds borrow to introduce capital is allowable as expenditure against remuneration income
Income Tax
Income Tax
ITAT Restores Unexplained Investment Addition Due to Assessee’s COVID-19 Data Challenges
Income Tax
Income Tax
Order passed u/s 143(3) quashed as notice u/s 143(2) was issued by non-jurisdictional AO
Income Tax
Income Tax
Initiation of re-assessment based on material already on record is bad-in-law
Income Tax
Income Tax
Receipts taxable under FTS/FIS on failure to prove basis of cost allocation
Income Tax
Income Tax
Invocation of section 263 unjustified as order passed after considering information
Income Tax
Income Tax
Long-term capital loss u/s 50B allowed as Form 3CEA filed during assessment proceeding
Income Tax
Income Tax
