#section 143(2)
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Reassessment after four years unsustainable as failure of assessee to disclose full material facts not proved

Expenditure incurred for earning income is to be allowed even if society not registered u/s 12A

Cost-to-cost reimbursement of secondment of employees not FTS under India-USA DTAA

No Penalty under 271(1)(c) if income is furnished to Tax Authorities at initial assessment stage

Addition without incriminating material not sustainable for assessment unabated on search date

Expense incurred for earning only exempt income is not allowable as deduction

Invocation of section 263 unjustified as order not prejudicial to revenue

Interest earned by co-op society from investment with other co-op society deductible u/s 80P(2)(d)

Reopening of assessment based on incorrect facts or conclusions cannot be sustained

Section 115BBE needs Relook: Know Misuse, Consequences & Judicial Precedents

ITAT allows interest on loan against rented property as Income was charged to tax

Cost imposed on assessee due to non-cooperation before lower tax authorities

TPO order passed beyond time limit prescribed u/s 92CA(3) is barred by limitation

No section 148 Notice can be Issued before expiry of Period For Issuing Section 143(2) Notice
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.
