#section 143(2)
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Shutting down window by department before completion of extended time limit to furnish reply is unjustified

Principal amount taken for trading purpose when waived off results in income

TDS under Section 195 shall not be subjected to disallowance under S. 40(a)(i): ITAT

Re-assessment order passed against a non-existent entity is bad-in-law

Addition in absence of any incriminating material found during search is unsustainable

Exemption u/s 11 and 12 duly available in absence of violation of KEI (Prohibition of Capitation Fee) Act

Pre-clinical laboratory services by non-resident to Indian Customers not chargeable to tax in India

Rate at which loan taken by Appellant cannot be taken as internal CUP to benchmark loan given to AE

Notice issued to ceased entity is fundamentally illegal and without jurisdiction

Addition in case of bogus purchases restricted to the extent of gross profit involved in business

Addition unsustainable as three ingredients engraved in section 68 proved

Comparable having loss in three successive assessment years is persistent loss making company

Assessment framed in different status is liable to be cancelled

Addition of Bogus Capital Gains from Penny Stock Transaction Upheld
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.
