#section 143(2)
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No protective addition when substantive addition already been made

AO cannot change his view in the garb of rectification of mistake under section 154

Intas Pharmaceuticals Wins Dispute Over Profitability Calculations

Non-disclosure of Exempt LTCG Doesn’t Cause Revenue Loss: Invalidates Section 263 Proceedings

Interest expense cannot be disallowed for not reflecting in Form 26AS

Section 115BBE Applies When Source of Income Unexplained

Non-finalized Documents found on third-party premises without independent corroboration cannot justify additions

ITAT upholds addition for allegedly Gift from father-in-law

Assessee Can Avail DTVSV Act Benefits Even if Appeal Limitation Period Not Expired

Assessment order passed in the name of a deceased individual is invalid: ITAT Jaipur

Only profit element embedded in bogus purchases should be added to income

AO Cannot Reject claim of Cash Deposit Against Withdrawals Based on Assumption: ITAT Kolkata

Section 41(1) cannot be invoked without liability in books: ITAT Kolkata

Section 40(a)(ia) Disallowance Unjustified if AO failed to Establish Section 194C Applicability
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.
