#section 143(2)
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ITAT Hyderabad Quashes Reassessment Made in the Name of Deceased Assessee

Mumbai ITAT: LP Steam Not Nil-Cost By-Product; ₹32.20 Crore Section 80-IA Deduction Allowed

Loose Sheets Without Corroboration Cannot Sustain Capitation Fee Addition: Karnataka HC

Bangalore ITAT: TDR Sale Taxable as Capital Gains After Deducting Surrendered Land Value

ITAT Delhi Remands Expense Disallowance for Fresh Assessment After Business Transfer

ITAT Delhi Quashes Section 263 Revision for Inadequate Inquiry by AO

Section 263 Revision Cannot Apply Where AO Conducted Specific Enquiry & Accepted Reimbursement: Bombay HC

NRI Desk Expenses Attract Section 44C; 36(1)(viia) Deduction to Precede It: ITAT Mumbai

ITAT Delhi Holds Section 143(3) Assessment Invalid Where Section 153C Applied

Business Loss on NPA Sale; Section 263 Cannot Override Binding ITAT Precedent: Nagpur ITAT

Section 68 Addition Cannot Stand Without Reconciling Discrepancies: Cochin ITAT

Korea Salary Not Taxable Merely Due to Indian Payment or TDS: Bangalore ITAT

Gujarat HC Quashes Reopening Beyond 4 Years as 2(22)(e) Conditions Were Not Met

ITAT Mumbai Deletes Section 56(2)(x) Property Addition Within 10% Tolerance Limit
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.
