#section 143(2)
Log in to FollowEvery article filed under the “section 143(2)” tag — analysis, news and updates.
2,479 articlesIncome Tax

Income Tax
ITAT Nagpur Deletes FMV Rent & Related Party Salary Disallowance – Inspector Report Held Insufficient
Income Tax

Income Tax
ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient
Income Tax

Income Tax
ITAT Pune: Bank FD Interest Taxable as Other Sources; 5% Expense Allowed
Income Tax

Income Tax
ITAT Mumbai: Partner Capital Not Taxable u/s 68; Source Not Firm’s Burden; ₹19.06 Cr Addition Deleted
Income Tax

Income Tax
200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
Income Tax

Income Tax
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
Income Tax

Income Tax
Tolerance Band Benefit Allowed Even After DVO Valuation – Sec 56(2)(x) Addition Deleted: ITAT Mumbai
Income Tax

Income Tax
ITAT Rajkot Deletes Search Additions Penalty – Agricultural Income Accepted, Diary Receivables Assessed on Peak Basis, Sec 271AAA Penalty Quashed
Income Tax

Income Tax
ITAT Mumbai Deletes LTCG Addition as No Evidence Linked Assessee to Penny Stock Rigging
Income Tax

Income Tax
ITAT Chandigarh Quashes Sec 143(3) in Search Case; AO Must Act Under Sec 148; Revenue Appeal Dismissed
Income Tax

Income Tax
Depreciation allowable on difference between slump sale consideration and value of tangible assets
Income Tax

Income Tax
₹9 Cr Purchase Addition Deleted; Evidence Ignored; Natural Justice Violated: ITAT Ahmedabad
Income Tax

Income Tax
ITAT Chandigarh Quashes Sec 263; Interest on Enhanced Compensation Debatable; AO Took Possible View
Income Tax

Income Tax
