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

Profit Size Doesn’t prove Company Authenticity or Transactions in Penny Stock Cases

Substitution of sale consideration or investment cost by FMV outside purview of sec. 50C and 56(l)(vi)/(vii) prohibited

ITAT Levies Rs. 25,000 Cost Per Appeal on Delinquent Assessee Jet Airways

Chandigarh ITAT allows additional evidence in assessments under section 144

Rajkot ITAT Upholds Addition for Stock Discrepancy

No Section 69 Addition If Investment recorded in Books & Explanation Satisfactory

Mumbai ITAT Admits Additional Evidence, Taxpayer Not Penalized for Non-Filing

No Addition u/s 69A for NRI’s cash deposit during Demonetization in NRO Account from earlier Withdrawals

ITAT upholds denial of LTCG exemption on shares of Kappac Pharma Limited

Article 13(4) of India-Mauritius DTAA exempts sale of shares acquired prior to 1st April 2017

ITAT Mumbai restricts addition for Bogus purchases to 10% of disputed purchases

Reopening Based on Incorrect Grounds Invalidates Assessment: ITAT Mumbai

Draft Assessment Order passed without Considering Petitioner’s Objections: HC Quashed
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.
