#section 143(2)
Log in to FollowLatest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Addition towards unexplained credit not sustained as source of credit duly explained

Issuance of notice to demerged company is invalid

Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries

Fees for live and non-live transmission right not taxable as royalty

Reopening of assessment after full and true disclosure of material facts unsustainable

Denial of deduction claimed u/s 80P(2)(d) by invoking another sub-section of 80P unjustified

Interest earned by co-operative society on investment with co-operative bank deductible u/s 80P(2)(d)

Assessment Under Sec. 143(3) Doesn’t Auto-Merge with 143(1) Intimation

Addition for Fall in Gross Profits Without Proof of Suppression is Unsustainable

Additional disallowance without converting limited scrutiny to complete scrutiny unsustainable

CIT(A) not adjudicated issues on merit: ITAT Restores Matter to CIT(A)

Email Notice Non-Compliance due to Online Service Knowledge Gap: ITAT Directs Re-adjudication

Initiation of proceedings u/s 153C based on loose sheets seized from third party unsustainable

PCIT cannot direct AO to initiate penalty proceedings u/s 271(1)(c)
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.
