#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.

Lack of Trustee Signature on Balance Sheet Not Grounds to Dispute Fund Genuineness

Change of Opinion Does Not Justify Assumption of Escaped Taxable Income

ITAT deletes Section 69A and 69C addition due to insufficient evidence

Section 80P Deduction not eligible on FDR Interest from Bank of Baroda: ITAT Ahmedabad

ITAT: Interest from Co-op Banks Not Same as Co-op Society, Denies 80P(2)(d) Deduction

Section 68: Source of Cash Deposit Must Be Examined Before Addition

Kerala HC Sets Aside Assessment Order Due to Absence of Draft Assessment Order

Kerala HC: Unsecured Loan Addition Invalid Without Notice, Matter Remanded

Section 68 applies when amount credited in assessee’s books lacks satisfactory explanation

Section 69A: Cash Deposits during Demonetization not Taxable if Source Explained

Rectification Proceedings under Section 154: Limited to Obvious Mistakes

Mumbai ITAT Upholds Deletion of Additions, Maintains Status Quo in Identical Case

Funds Held in Fiduciary Capacity by Trust cannot be Treated as Income: ITAT Delhi

ITAT Upholds Denial of Section 35(1)(ii) Deduction for Donations to Trust Issuing Bogus Bills
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.
