#section 143(2)
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AO Must Adhere to TPO’s ALP in International Transactions: Delhi HC

Interest on Loan for Agricultural Land Not Allowable under Section 36(iii)

ITAT Deletes Share Premium Addition Due to Blatantly Anomalous Valuation by AO

Madras HC Quashes Income Tax Assessment Order Amid Pending Objections before DRP

If no inquiry by AO on disallowance u/s 40A(3): Section 263 order valid

Disallowance u/s 14A deleted as interest free own funds exceeded investment: ITAT Mumbai

Demonetisation Cash Deposits: Assessee Bears Burden to Prove Genuineness

CIT(A) Cannot disbelieve Cash Book Solely Based on General Practice

AO’s Treatment of Cash Deposits as Unexplained Without Adverse Material Unjustified

AO cannot disallow interest expense on Mere Presumption without disproving supporting evidences

No reassessment for Client code modification on failure to prove malafide purpose of shifting profit

Advance from Customers Not Section 68 Income; Powers of CIT(A) Parallel to AO’s

Section 68 Addition Unjustified if Shares’ Purchase & Sale Validated by Evidence: ITAT Mumbai

Order passed against non-existent entity is liable to be quashed: ITAT Delhi
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.
