#section 143(2)
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Income Tax
Income Tax
Condonation of inordinate delay of 191 days without justifiable reason not granted
Income Tax
Income Tax
Penalty u/s 271B not leviable as benefit of presumptive taxation upto Rs. 2 Crores available
Income Tax
Income Tax
No tax is payable on interest accrued as fixed deposit is under prohibitory order
Income Tax
Income Tax
Denial of exemption u/s 11 unjustified as primary activity of trust doesn’t involve profit motive
Income Tax
Income Tax
Revenue cannot compute notional interest u/s. 13(2)(a) of Income Tax Act
Income Tax
Income Tax
RPM is most appropriate for Benchmarking Imported Men’s Wear Resale Transactions
Income Tax
Income Tax
Section 10(38) Exemption Ineligible for bogus LTCG on Penny Stock Equity Sales
Income Tax
Income Tax
Additional depreciation on heavy vehicle inadmissible when used in own business & not on hire
Income Tax
Income Tax
TP adjustment deleted as ALP of ESOP expenses cannot be taken as NIL
Income Tax
Income Tax
Penalty u/s 270A unsustainable as non-declaration cannot be equated as underreporting of income
Income Tax
Income Tax
TDS u/s. 194H not deductible as payments to gateway providers are not brokerage
Income Tax
Income Tax
No assessment can be reopened merely on the basis of change of opinion
Income Tax
Income Tax
TP Adjustment for AMP Expenditure deleted due to Lack of Brand Promotion Agreement with AE
Income Tax
Income Tax
Proportionate municipal tax paid to society allowable against house property income
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.
