#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.
Income Tax
Income Tax
Reopening of assessment beyond 4 years unsustainable as full and true material facts disclosed
Income Tax
Income Tax
Short-Term Capital Loss Addition Unsustainable: Transaction Not Bogus
Income Tax
Income Tax
Notice u/s 148 can be Issued on Assessee’s Failure to truly disclose Material Facts: ITAT
Income Tax
Income Tax
ITAT Upholds Disallowance of Long Term Capital Loss Claim Due to Lack of Proof
Income Tax
Income Tax
Reopening of assessment quashed as PCIT granted approval without adequate inquiry
Income Tax
Income Tax
Advance forfeited without transfer of capital assets is taxable as ‘Income from Other Sources’
Income Tax
Income Tax
Reassessment after 4 years without failure to disclose full & true material facts unsustainable
Income Tax
Income Tax
No Penalty u/s 271B for Delay Due to director-cum-accountant’s Death
Income Tax
Income Tax
No Penalty on Voluntary Section 43B Disallowance Enhancement
Income Tax
Income Tax
Notional interest income cannot be estimated for disallowing interest expenditure
Income Tax
Income Tax
ITAT Abolishes Section 271AAB Penalty for Lack of Deliberate Defiance of Law
Income Tax
Income Tax
Addition based on Dumb Documents without corroborative evidence is Unsustainable
Income Tax
Income Tax
Receipt of architectural design services cannot taxed as FTS or Royalty
Income Tax
Income Tax
Interest on Duty Drawback Refund Not a Penalty
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.
