#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.

Low Declared Income Alone Cannot Negate Creditworthiness – Section 68 Addition Deleted

ITAT Delhi Quashes Search Assessments Due to Mechanical Section 153D Approval

ITAT: Profit Cannot Be Estimated Arbitrarily Merely Because Books Were Not Produced

Mumbai ITAT Deletes ₹23.98 Crore Section 68 Addition: Proved Share Capital Cannot Be Taxed as Unexplained Cash Credit

Interest Disallowance Deleted as Own Funds Exceeded Advances: ITAT Pune

ITAT Pune Directs Exclusion of Mutual Funds & Tax-Free Bonds While Computing Rule 8D Disallowance

No Notional Rent on Stock-in-Trade of Unsold Commercial Units: ITAT Delhi

Software Sale Not Royalty: Bangalore ITAT Follows Engineering Analysis, Rejects Revenue’s Plea Despite Review Petition

No Exempt Income, No Section 14A Disallowance: Bangalore ITAT Deletes ₹43.42 Lakh Addition

Bangalore ITAT Rules SBN Deposits Received Before 31.12.2016 Are Not Unexplained Cash Credits

Capital Spending on School Infrastructure is Application of Income: ITAT Delhi

Telangana HC Upholds Rejection of Updated Return During Pending Scrutiny Assessment

ITAT Restores Protective Addition as Substantive Addition Had Not Attained Finality

ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1st April 2021
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.
