#section 143(2)
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Section 68 Addition on Sale of Previously Disclosed Shares Deleted to Avoid Double Taxation: ITAT Delhi

Draft Assessment Ignoring Filed Return Set Aside for Fresh Consideration: Madras HC

Cost-to-Cost Overseas Reimbursements Without Profit Element Not Taxable as FTS: ITAT Delhi

Assessment Without SCN on Proposed Additions Violates Natural Justice: Gujarat HC

Assessment Without SCN Violates Natural Justice: Madras HC

ITAT quahes ₹1.5 Lakh Penalty as Failure to Obtain Tax Audit Was Not Deliberate

Indexed Cost Can’t Be Reduced When Entire Property Rights Are Surrendered: ITAT Pune

Section 271D Penalty Deleted Due to Absence of Satisfaction in Assessment Order

Foreign Tax Credit Cannot Be Denied Solely Due to Belated Form 67: ITAT Kolkata

Income Tax Assessment Set Aside as SCN Reply Was Not Properly Considered

Bombay HC Quashes Assessment as Mandatory Section 144B Procedure Was Not Followed

Madras HC Sets Aside Faceless Assessments as SCNs & Draft Orders Were Not Issued

Site Restoration Deduction Allowed due to PSC contractual obligation

No Section 270A Penalty as Education Cess Claim Was Based on Prevailing Judicial Precedents
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.
