#section 143(2)
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Income Tax
Income Tax
ITAT Denies Section 10(23C)(iiiab) Exemption as Government Grants Were Below 50% Threshold
Income Tax
Income Tax
SEC Whistleblower Award was held taxable: ITAT rejected claim of capital receipt and windfall gain
Income Tax
Income Tax
ITAT Quashes Reassessment as Reopening Was Based on Mere Change of Opinion
Income Tax
Income Tax
Section 54 Relief Cannot Be Denied If Capital Gains Are Invested Before Filing Return u/s 139(4): Bangalore ITAT
Income Tax
Income Tax
Bangalore ITAT: Write-Off in Books Is Enough for Bad Debt Claim; Ad-Hoc Expense Disallowance Struck Down
Income Tax
Income Tax
Penny Stock Allegation fails without direct evidence: ITAT deletes addition on Exempt LTCG
Income Tax
Income Tax
ITAT remits purchase addition issue to AO, confirmed 50% disallowance of unsubstantiated labour charges
Income Tax
Income Tax
Section 68 Applies Even to Real Estate Customer Advances: Pune ITAT remand case
Income Tax
Income Tax
Pune ITAT Deletes ₹5.67 Crore TP Adjustment; TPO Cannot Cherry-Pick One Transaction While Accepting TNMM for Others
Income Tax
Income Tax
Pune ITAT: Section 43CA Cannot Be Applied to Pre-2013 Sale Agreements
Income Tax
Income Tax
Entire Sale Consideration Cannot Be Taxed as Capital Gain: Mumbai ITAT Orders Fresh Computation
Income Tax
Income Tax
Commercial Complex on MSRTC Land Generates Business Income, Not House Property Income: Mumbai ITA
Income Tax
Income Tax
Prior Period Expense allowable If Liability Crystallises Later: Mumbai ITAT Grants ₹96.23 Crore Relief to MSEDCL
Income Tax
Income Tax
No Specific Charge, No Penalty: Mumbai ITAT Cancels Section 270A Levy for Defective Notice
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.
