#section 143(2)
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Income Tax
Income Tax
Deduction Allowed for Warranty Expense Provisions Based on Actual Settlement Costs from Prior Years
Income Tax
Income Tax
Responded Query During Assessment Implies AO Consideration, Even if Unmentioned in Order
Income Tax
Income Tax
Benefit of indexed cost of acquisition available based on payments dates
Income Tax
Income Tax
Treatment of cash deposited out of sales as income u/s 68 unjustified as sales not disputed
Income Tax
Income Tax
Transfer of agricultural land used for agricultural operations not liable to tax
Income Tax
Income Tax
AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material
Income Tax
Income Tax
Deeming provision of section 69-69D unjustified as nature and scope of unrecorded transactions explained
Income Tax
Income Tax
ITAT Quashes Reassessment on grounds of being based on vague & non-descript reasons
Income Tax
Income Tax
Disallowance under Section 40(a)(ia) Unjustified Due to Certificate Non-Compliance with Rule 31ACB
Income Tax
Income Tax
Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment
Income Tax
Income Tax
Addition for cash deposit: Generous Cash Gift to Grandson by maternal grandfather – ITAT restores matter to CIT(A)
Income Tax
Income Tax
Disallowance of loss claimed u/s 41 in hypothetical way needs fresh examination
Income Tax
Income Tax
Disallowance of part of commission payment as business expenditure unjustified
Income Tax
Income Tax
Interest which is not received on debits cannot be disallowed
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.
