#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.

ITAT Partly Allows TP Appeal, Revises Comparable Selection for ALP Determination

ITAT Upholds Demonetisation Cash Deposit as Because No Cash Book or Sales Evidence Produced

Karnataka HC Condones Delay as KCS Act Section 57(2A) Taxability Issue Remained Pending for 10 Years

CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend

Madras HC Upholds Section 80IA Deduction as Audit Report Filed Before Assessment Completion

ITAT Denies Section 80GGC Deduction as Political Party Denied Reciept of Donation

Municipal Body’s Section 10(20) Exemption Cannot Be Denied Due to Wrong Claim in Return

Section 263 Cannot Be Invoked as AO Made No Addition After Enquiry: ITAT Mumbai

Canara Bank Wins on Multiple Tax Issues; Bangalore ITAT Dismisses Revenue’s 18 Grounds of Appeal

Bangalore ITAT Deletes ₹1.13 Crore Cash Deposit Addition; Mere Suspicion Cannot Override Accepted Books

No Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date

ITAT: CIT(A) Cannot Bypass Rule 46A; If Property Is Stock-in-Trade, Section 43CA Must Also Be Examined

Hyderabad ITAT Quashes Reassessment: No Notice Under Section 143(2), Entire Assessment Held Void

Bogus LTCG Addition Sustained as Tribunal Finds Evidence of Fabricated Share Purchase Records
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.
