#section 143(2)
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Income Tax
Income Tax
Broadcasting Reproduction Right not covered under definition of Royalty under Article 12 of India-USA DTAA
Income Tax
Income Tax
Section 271(1)(c) penalty cannot be imposed merely for incorrect income head treatment
Income Tax
Income Tax
AO’s Lack of Independent Inquiry Invalidates Unexplained Investment addition
Income Tax
Income Tax
Income from Nursery Activities Deemed Agricultural, Not Business Income: ITAT
Income Tax
Income Tax
Once assessment order is passed Dispute Resolution Panel not empowered to give direction
Income Tax
Income Tax
Addition u/s 68 unsustainable as assessee’s involved in price manipulation not established
Income Tax
Income Tax
Reassessment based on change of opinion without any tangible new information unsustainable
Income Tax
Income Tax
Conversion of firm to company for consideration of paid up share capital doesn’t amount to transfer
Income Tax
Income Tax
Addition u/s 69A unjustified as evidences explaining nature & source of cash deposits filed
Income Tax
Income Tax
Benefit u/s 35(2AB) available on expenditure on clinical trials outside approved in-house R&D facility
Income Tax
Income Tax
Disallowance of expenditure u/s 14A unjustified without any dividend income from equity investment
Income Tax
Income Tax
Constitutional validity of Section 144-B(9): SC Remits Case to AO
Income Tax
Income Tax
Section 143(2) Notice Mandated When Assessment Differs from Filed Return
Income Tax
Income Tax
ITAT directs Assessing Officer to Investigate TDS Claim & PAN Misuse
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.
