#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.

Subsidiary Cannot claim Expenses Related to Holding Company’s Project

ITAT upholds enhancement by CIT(A) as addition were based on facts & not mere suspicion

Alleged bogus LTCG: ITAT deletes additions in absence of corroborative direct evidence

ITGOA Letter to CBDT Chairman on issuance of notices u/s 143(2)

Delhi HC Denies Tax Exemption to Trust Charging Capitation Fee

Documents Enclosed With Email Not Considered: HC directs re-consideration

Notice u/s 143(2) for Income tax scrutiny assessment

Gem & jewellery Exhibitions for members benefit not commercial Activity: ITAT allows Section 11 exemption to GJEPC

SCN Allowed One Day to Reply: Madras HC quashes Income Tax Assessment Order

Insufficient response time for SCN: HC remits case back to PCIT for reconsideration

On same observation & issue PCIT cannot direct to make enquiry what he deem fit

Assessee Proves Shareholder Identity and Creditworthiness, Section 68 Application Unjustified

Mere suspicion on the part of AO is insufficient to justify Section 68 additions

Section 263 revisionary power can’t be invoked solely on improper inquiry allegations
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.
