#section 143(2)
Log in to FollowLatest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

GKN Breach Quashes ₹1.67-Crore Reassessment Addition u/s 68: Bangalore ITAT

Solar Plant Approval in Another Entity’s Name Denies ₹9.67-Lakh s.80-IA Claim: Bangalore ITAT

Bangalore ITAT: AY 2016-17 Material Cannot Travel Backwards u/s 153C; Liquor Profit Cut to 5.5%

Co-operative bank interest ineligible for Section 80P deduction: Karnataka HC

ITAT Delhi Quashes Section 263 Revision on Interest Under Section 28 of Land Acquisition Act

ITAT Delhi Quashes Reopening Based on Third-Party Tally Data & Cross-Examination Denial

ITAT Kolkata Remands Section 14A Disallowance for Recomputation on Exempt-Income Investments

ITAT Chennai Quashes Section 153A Assessments Where Escaped Income Was Not in Asset Form

ITAT Deletes Rs.4.95-Lakh Ad Hoc Disallowance Over Handmade Vouchers

Borrowed for Control, Deducted by Law: ITAT Shields Strategic-Investment Interest u/s 36(1)(iii)

ITAT Strikes Down Section 263 Revision Against Mukul Rohatgi After PCIT Promotion

₹37 Crore Came by Bank & Went Back by Bank: ITAT Rejects Revenue’s Section 68 Challenge

Five Lenders, One Borrower, Fully Explained Trail: Pune ITAT Section 68 & 14A Disallowance

ITAT Bangalore Deletes Section 40(a)(i) Disallowance After Payee Filed Return With Loss
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.
