#section 143(2)
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Income Tax
Income Tax
ITAT Quashes Reassessment Order Due to Non-Issue of Notice
Income Tax
Income Tax
Rectification order u/s 154 quashed in absence of mistake apparent on record
Income Tax
Income Tax
Penalty u/s 271(1)(c) of Income Tax Act not imposable in absence of willful concealment
Income Tax
Income Tax
Addition u/s 69 sustained on failure to furnish explanation regarding cash deposited in bank accounts
Income Tax
Income Tax
Claim of capital loss by furnishing of revised return is unsustainable
Income Tax
Income Tax
Rejection of books of accounts merely because of lower gross profit rate is unsustainable
Income Tax
Income Tax
Disallowance u/s 14A against Expenses for Exempt Income, Not Taxable Income
Income Tax
Income Tax
Mere Non-receipt of confirmation from sundry creditors cannot result into addition
Income Tax
Income Tax
Addition u/s 69A for cash deposited during demonetization untenable as transaction duly explained
Income Tax
Income Tax
Deduction u/s 80G duly allowable even if expense is incurred for CSR
Income Tax
Income Tax
Estimate of cost by Departmental Valuer cannot constitute concealment hence penalty u/s 271(1)(c) not leviable
Income Tax
Income Tax
Order passed u/s 148A(d) would remain subject to order to be ultimately passed in reassessment proceeding u/s 148
Income Tax
Income Tax
Provisions of section 14A r.w.r. 8D cannot be invoked in absence of any exempt income
Income Tax
Income Tax
Addition towards alleged bogus purchases unsustainable as cross examination not allowed
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.
