#section 143(2)
Log in to FollowLatest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Unexplained investment addition in one co-owner unsustainable if no addition in other co-owners
Income Tax
Income Tax
Mere proving identity of creditor is insufficient, genuineness of transaction is also to be proved
Income Tax
Income Tax
There cannot be second round of Section 271(1)(b) penalty for same default
Income Tax
Income Tax
Income generated cannot be held bogus only based on modus operandi
Income Tax
Income Tax
Order passed on non-existing entity is liable to be quashed
Income Tax
Income Tax
Addition of sales reversal entry as unexplained expenditure is unjustified
Income Tax
Income Tax
ITAT quashes Order as AO completing Income Tax Assessment not issued section 143(2) notice
Income Tax
Income Tax
Addition u/s 69 sustained as no evidence produced to prove source of cash deposit
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable merely because PCIT may entertain different view
Income Tax
Income Tax
ITAT directs CIT(A) to examine if mandatory notice u/s 143(2) was issued by AO before issue of reassessment order
Income Tax
Income Tax
Rent including service tax paid for the business purpose is allowable u/s 30
Income Tax
Income Tax
Addition u/s 69C merely because assessee dealt with suspected scrips is unsustainable
Income Tax
Income Tax
Disallowance of short term capital loss merely based on information from investigation wing is unsustainable
Income Tax
Income Tax
Addition unsustainable as identity and creditworthiness of investor company duly proved
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.
