#section 143(2)
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Income Tax
Income Tax
Addition u/s 153A without jurisdiction as no incriminating material found during search
Income Tax
Income Tax
Foreign travel expenditure incurred for obtaining donations is allowable
Income Tax
Income Tax
Addition u/s 68 merely based on suspicion without cogent evidence is unsustainable
Income Tax
Income Tax
Addition u/s 68 on mere presumptions and suspicion is bad in law
Income Tax
Income Tax
Addition of unexplained investment u/s 69 untenable as source of investment duly explained
Income Tax
Income Tax
Depreciation on asset allowable if acquisition is not claimed as application of income
Income Tax
Income Tax
Order passed without considering documents and examining residential status needs to be restore back
Income Tax
Income Tax
Section 143(2) Notice: A Prerequisite for Income Tax Assessment in Limited scrutiny case
Income Tax
Income Tax
Deduction u/s 80P(2)(d) is available on entire interest income which includes amount credited to balance sheet
Income Tax
Income Tax
Penalty u/s 271B unsustainable on local authority not engaged in business or earning profit
Income Tax
Income Tax
ITAT Quashes Assessment Order Due to Non-Issuance of Notice under Section 143(2) within Stipulated Time Limit
Income Tax
Income Tax
Penalty u/s 271AAB not imposable in absence of conduct of search
Income Tax
Income Tax
Addition towards bogus purchases unsustainable if bogus purchases shows higher gross profit than regular
Income Tax
Income Tax
Penalty u/s 271B not leviable on local authority as it cannot be considered to be engaged in business
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.
