#section 143(2)
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ITAT Deletes ₹32.68 Cr Power and ₹51.64 Cr Steam Adjustments under Section 80-IA

Steam as Power Eligible for Section 80IA(4) Benefit: Gujarat HC

Chennai ITAT: Advance AMC Receipts Taxable Over Service Period Under Section 43CB; ₹7.65 Crore Additions Deleted

Hyderabad ITAT: CIT(A) Cannot Ignore Submissions Filed During Physical Hearings

ITAT Deletes ₹2.38 Crore Section 68 Addition, Upholds PF/ESI Disallowance

ITAT Partly Allows Appeal: Section 68 Addition Sustained, 115BBE Rate Relief Granted for AY 2017-18

ITAT Allows 80G CSR Donations and Deletes Section 14A Disallowance

ITAT Guwahati Upholds Section 69A Addition Where Cash Source Was Not Established

ITAT Deletes ₹54 Lakh Cash Addition; Accepts Property Dealer’s Intermediary Explanation

ITAT Raipur Quashes AY 2017-18 Reassessment for Invalid Section 151 Approval

Calcutta HC Holds Section 292BB Cannot Cure Absence of Section 143(2) Notice

Mumbai ITAT: Section 115BBE Not Applicable to Estimated Cash Deposit Addition

Bombay HC Quashes Reassessment for Unsigned Section 151 Approval

ITAT Deletes ₹90 Lakh Cash Addition Supported by Books and Withdrawals
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.
