#section 143(2)
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Income Tax
Income Tax
Disallowance under rule 8D(2)(ii) unjustified as interest bearing funds not applied for making investments
Income Tax
Income Tax
Mere non-attendance of summons cannot be reason to disbelieve genuineness of transaction
Income Tax
Income Tax
Interest on trade receivables u/s. 92B(1) determined by applying SBI short-term deposit rates
Income Tax
Income Tax
Addition u/s. 68 unsustainable as genuineness of depositors proved
Income Tax
Income Tax
Reopening of assessment merely based on change of opinion is unsustainable
Income Tax
Income Tax
Order passed based on submissions made before CIT(A) without conducting enquiry unsustainable
Income Tax
Income Tax
Section 10(23C)(iiiab) exemption not available to society not substantially financed by government
Income Tax
Income Tax
Nature and source of credit being linked to business it cannot be assessed under deeming section 68
Income Tax
Income Tax
Expense incurred for earning income chargeable under income from other source allowable as deduction u/s 57(iii)
Income Tax
Income Tax
Indian subsidiary operating in independent manner doesn’t constitute PE
Income Tax
Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax
Income Tax
Section 79 Triggers on Change in Beneficial Ownership of Shares: ITAT
Income Tax
Income Tax
Services rendered outside India but used in India is taxable in India
Income Tax
Income Tax
Order passed in case of non-existing entity is null and void
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.
