#section 143(2)
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DEPB & Duty Drawback Ineligible Under Section 80-IB, Section 80-IA Issue Remanded: Madras HC

Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi

Section 120 Jurisdiction Must Follow CBDT Notification; Assessment Quashed: ITAT Patna

Mumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts

REIT Not Eligible for Deduction u/s 35D on IPO & Listing Expenses: Bangalore ITAT

Pune ITAT Quashes Reassessment for No Section 143(2) Notice After Section 148 Return

Interest on Borrowed Funds Deductible U/s. 48 Before FA 2023 Amendment: ITAT Mumbai

Interest on Borrowed Funds Allowed U/s. 48 Before AY 2024-25: ITAT Kolkata

Unaccounted sales must be taxed on net profit basis, not on gross profit: ITAT Delhi

Additions Made in Intimation U/s 143(1) Cannot Be Challenged in Appeal Against Scrutiny Assessment: ITAT Bangalore

Compensatory Interest, Section 80G CSR Deduction and Workforce Depreciation Allowable: Delhi ITAT

Section 56(2)(x) Applicability Depends on Agreement Date; Mistaken Tax Payment Refundable: ITAT Mumbai

Section 69 Addition Unsustainable as Joint Ownership & Foreign Investment Source Established: ITAT Mumbai

Section 143(2) Notice & Valid Draft Assessment Mandatory U/s 144C: ITAT Mumbai
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.
