#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.

ITAT deletes addition of Cash Deposit against Opening Balance during demonetization

Employee Salary Reimbursement Not Taxable as FTS under India-Japan DTAA

Section 69 not applies to Loan & Advances recorded in the books

Core Issues of Property Ownership, Leasehold Rights & Sale Remain Unexamined: ITAT Directs Readjudication

AO cannot reopen the assessment only on suspicion: ITAT Mumbai

ITAT Directs AO to Exclude Sold & Advance-Received Flats from Stock

Letters of Comfort will construe as an International Transaction u/s 92B

Madras HC Quashes Assessment Order as reasonable time not provided to petitioner

Expenditure u/s 37(1) should be disallowed to the extent not in line with existing business

Section 143(3) Assessment Order Void Ab Initio If Notice Issued by Non-Jurisdictional ITO

ITAT Grants Additional Opportunity to prove Demonetization Cash Deposit source

ITAT confirms 12.5% gross profit margin on alleged bogus purchases

Section 153(2A): One-Year Limit for Consequential Orders after Remand

Bullion Purchases: LBMA Rates vs. KITCO and Reuters for ALP
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.
