#section 143(2)
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Income Tax
Income Tax
Issuing DIN Without Mentioning on Assessment Order Is Insignificant & superfluous exercise: ITAT
Income Tax
Income Tax
Initiation of revisionary proceedings u/s 263 on aspects outside the scope of limited scrutiny untenable
Income Tax
Income Tax
Ad-hoc disallowance of expenditure without any basis is unsustainable in law
Income Tax
Income Tax
Revision u/s 263 without recording a finding regarding escapement of income is unsustainable
Income Tax
Income Tax
Annual Lettable Value of vacant property held as stock-in-trade is computed at NIL
Income Tax
Income Tax
Interest from investment in bank governed by Co-operative Societies Act is eligible for deduction u/s 80P(2)(d)
Income Tax
Income Tax
Section 271(1)(c) Penalty not leviable if explanation with documentary evidence not found to be false
Income Tax
Income Tax
Disallowance of net prior period expenditure debited under ‘prior period expenses’ unsustainable
Income Tax
Income Tax
No addition on the basis of loose papers in absence of corroborative material
Income Tax
Income Tax
Valuation Officer Report Required for Sale Consideration per Section 50C: ITAT Mumbai
Income Tax
Income Tax
Deduction u/s 54F not eligible as flats not hold for minimum period of 3 years
Income Tax
Income Tax
Gold Jewellery Quantity in Line with Possible Holdings: ITAT Deletes Addition
Income Tax
Income Tax
ITAT Pune Upholds Non-Applicability of Section 2(47) for Delayed Possession
Income Tax
Income Tax
Addition u/s. 69A unsustainable as cash found during search duly explained
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.
