#section 143(2)
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ITAT Remands Matter, Imposes Cost on Assessee for Lack of Cooperation

Faceless mechanism doesn’t exclude central charges and international taxation charges: Bombay HC

Demonetization Cash Deposit Scrutinized by AO, No Grounds for Section 263 Revision

BMM Ispat Limited Vs ACIT: ITAT Directs Re-Adjudication on Unsecured Loan Source

Allowability of Interest Cost of amount utilized for Investment in Shares

No Section 35(1)(ii) deduction on Donation to ineligible Scientific Research Trust

Sale Deemed Void: Previous Owner’s Transaction Post-Income Tax Proceedings

ITAT Kolkata Quashes Assessment Order for Violation of Natural Justice

Allowability of Out of Court Settlement & Legal Expenses: ITAT Directs Re-adjudication

Section 56(2)(x): Consider Stamp duty value on agreement date – ITAT Kolkata

Time limit for completing assessment will start from document handing over date even when AO of searched and other person is same

Revisional power u/s 263 invocable as order passed without making required inquiry/ verification: Delhi HC

Habit of Online Gaming May Invite Income Tax Scrutiny Notice | Section 143(2) of Income Tax Act, 1961

ITAT Directs AO to allow Commission paid to Agents as Business Expense
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.
