#section 143(2)
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TDS not deductible on web hosting services as such services are not royalty or FTS

Demand unsustainable as revenue failed to lodge claim with Resolution Professional

Reopening u/s. 148 beyond 4 years in absence of full & true disclosure of material facts unsustainable

ITAT Kolkata: Penalty Deleted – AO Cannot Demand P&L for Section 44AD Income

Profit cannot be estimated without rejecting books of Account

Assessment order passed without mentioning of DIN was invalid and should be deemed to have never been passed

Notice issued u/s 143(2) after 6 months from end of financial year in which return is furnished is time barred

Section 68 addition can be made only in the Assessment year of receipt

Deduction was allowable on upfront loan processing fee paid in lumpsum in the year of payment

ITAT deletes Section 40A(2)(a) interest disallowance for failure to compare with FMV

Unabated Assessment: No addition in Absence of Incriminating Materials

ITAT Upholds Section 69C addition for Bogus Purchases from Dummy Companies

Reopening on ‘Borrowed Satisfaction’ Instead of ‘Independent Satisfaction’ is Unlawful

Section 154 Notice can be challenged under Article 226 of Constitution of India
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.
