#section 143(2)
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Business Advance Not Taxable as Forfeiture Due to Passage of Time: Karnataka HC

Section 56(2)(x) Addition Not Warranted on Guideline Value Alone: ITAT Chennai

ITAT Denies Section 80P Deduction on Return Filed After Section 148 Notice

Future Loss Provision Depends on Substance, Not Label: ITAT Bangalore

Joint Development Agreement Addition Set Aside for Fresh Factual Examination: ITAT Pune

Entire Bogus Purchases Not Taxable If Sales Accepted; Only Profit Taxable: ITAT Bangalore

Assessment Order Valid Despite Initial Absence of DIN if Subsequently Communicated: Karnataka HC

Section 69A Addition Reduced from ₹2.26 Crore to ₹5 Lakh as Cash Deposits Explained: ITAT Delhi

Section 69A Addition Deleted as Cash Withdrawals Explained Demonetisation Deposits: ITAT Mumbai

Section 148 Notice Quashed as AO Cannot Review Own Assessment: Telangana HC

ITAT Bangalore Upholds Relief on Section 14A, MAT & Depreciation for Canara Bank

Section 54F Exemption on Actual Sale Consideration, Not Section 50C Value: ITAT Chennai

Section 143(2) Assessment Quashed for Notice Issued by Officer Without Jurisdiction: ITAT Delhi

Gross Profit Cannot Be Estimated Without Rejecting Books: Bangalore ITAT
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.
