#section 143(2)
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Deduction u/s 10AA duly available to interest income earned from FD

Case can be transferred from Jurisdictional AO to Central Circle u/s 127

Depreciation allowed on payment of non-compete fee for business purpose

Matter set aside to test enforceability of agreement to sell vis-à-vis fresh affidavit

Depreciation on goodwill allowable once existence of goodwill is established

Amount recorded in books and offered to tax cannot be treated as unexplained and added u/s 69A

Additional income once accepted cannot be later rectified and taxed as per section 115BBE

Order passed against a non-existing company is liable to be quashed

Addition sustained as onus not discharged by the assessee

Taxing under capital gain can be burdened only when cost of acquisition is established

Addition u/s 68 sustained as identity and creditworthiness of lenders not proved

Penalty u/s 271(1)(c) not leviable as addition made on account of difference of opinion

Expenditure towards ESOP is allowable deduction u/s 37

TDS deductible on professional & technical services fees for developing of web enabled software
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.
