#section 143(2)
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Income Tax
Income Tax
Improper Accounting & Misclassification don’t Justify Treating an Investment as Bogus
Income Tax
Income Tax
Partial Expense Acceptance Indicates Direct Connection to Assessee’s Business Activities: ITAT
Income Tax
Income Tax
Section 153A Assessment: Addition in Unabated Year Requires Incriminating Material
Income Tax
Income Tax
Revisionary order u/s 263 without giving finding that profit declared is erroneous is untenable
Income Tax
Income Tax
Arm’s Length Price of Employee Stock Option Plan cannot be taken as NIL
Income Tax
Income Tax
Revisionary Jurisdiction Can’t Exceed Scope of “Limited Scrutiny”
Income Tax
Income Tax
Interest expense incurred for funds borrow to introduce capital is allowable as expenditure against remuneration income
Income Tax
Income Tax
ITAT Restores Unexplained Investment Addition Due to Assessee’s COVID-19 Data Challenges
Income Tax
Income Tax
Order passed u/s 143(3) quashed as notice u/s 143(2) was issued by non-jurisdictional AO
Income Tax
Income Tax
Initiation of re-assessment based on material already on record is bad-in-law
Income Tax
Income Tax
Receipts taxable under FTS/FIS on failure to prove basis of cost allocation
Income Tax
Income Tax
Invocation of section 263 unjustified as order passed after considering information
Income Tax
Income Tax
Long-term capital loss u/s 50B allowed as Form 3CEA filed during assessment proceeding
Income Tax
Income Tax
Addition u/s 68 impermissible as income estimated u/s 44AD of the Income Tax Act
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.
