#section 143(2)
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Employees’ contribution to EPF/ESI after prescribed due date disallowed u/s 36(1)(va): Kerala HC

Depreciation on road construction admissible since BOT project given rise to an intangible asset: ITAT Delhi

Written off of obsolete inventory permissible as in accordance with accounting standards: ITAT Delhi

Date of receipt of seized documents relevant for reckoning block period of six AYs u/s. 153C: ITAT Delhi

TDS not deductible u/s 195 as services utilised outside India: ITAT Delhi

TPO has no jurisdiction to question commercial expediency or genuineness of need

Assessee Entitled to Cash Refund of CVD & SAD Paid Post-01.07.2017: CESTAT

Section 80C Deductions Should Not Be Disallowed Without Justification

Without incriminating material, additions cannot be made to completed/unabated assessments

TDS not deductible on Payments which become Taxable Due to Retrospective Amendment

Assessment Order Passed after allowing only 2 Days to respond to SCN not Sustainable

Reopening Without New Material & on Mere Change of Opinion invalid

No re-opening of assessment on mere change of opinion without nexus with original materials

ITAT allows Food and Liquor Costs incurred for Business Meetings
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.
