#section 143(2)
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Income Tax
Income Tax
Assessment in the name of non-existing entity is null & void ab-initio: ITAT Kolkata
Income Tax
Income Tax
Separate adjustment on outstanding receivables unjustified when working capital adjustment is factored in pricing
Income Tax
Income Tax
Business restructuring entered by enterprise with associated enterprise qualifies as international transaction
Income Tax
Income Tax
Software license fees duration less than two years is revenue expenditure: ITAT Bangalore
Income Tax
Income Tax
Addition u/s 69 unjustified as explanation for source of fund rejected without sufficient reasoning: ITAT Bangalore
Income Tax
Income Tax
LTCG Deemed Genuine: AO Fails to Prove Bogus Share Sale, Addition Deleted
Income Tax
Income Tax
Mere inadequate inquiry by AO doesn’t justify revision under Section 263
Income Tax
Income Tax
No Addition on estimation basis without Rejecting Books of Accounts: Delhi HC
Income Tax
Income Tax
Liaison Office having active role treated as Permanent Establishment in terms of Article 5(2) of India-Germany DTAA
Income Tax
Income Tax
Actual agricultural activity isn’t crucial in determining land as agricultural: Bombay HC
Income Tax
Income Tax
No Section 11(1) Exemption for Memento Expenses to Milk Association Heads
Income Tax
Income Tax
TRC issued by authority of Mauritius is sufficient tax residency evidence
Income Tax
Income Tax
Time Limit Violation Cancels Tax Assessment Order: Madras HC
Income Tax
Income Tax
ITAT applied Net Profit Rate of 0.50% instead of 8% Applied by AO
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.
