#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.
Income Tax
Income Tax
LTCG Benefit Allowed as Ownership Rights Passed Before Registration: ITAT Delhi
Income Tax
Income Tax
ITAT Reduces Profit Estimation as Assessee Acted Only as Pass-Through Entity Earning Thin Commission Margins
Income Tax
Income Tax
SC: Interest on Borrowed Funds Allowed Even for Investment Through Group Concerns – Commercial Expediency Prevails
Income Tax
Income Tax
ITAT Denies Section 54B Exemption for Failure to Prove Actual Agricultural Use
Income Tax
Income Tax
Telangana HC Rejects Writ Against Income Tax Intimation Due to Delay, Directs Assessee to Approach ITAT
Income Tax
Income Tax
ITAT Deletes Section 68 Addition as Customer Advances Were Regular Business Receipts
Income Tax
Income Tax
Section 56(2)(x) Not Applicable Before 01.04.2017: ITAT Delhi
Income Tax
Income Tax
Nominal Members Do Not Defeat Section 80P Deduction- Bang ITAT Grants Relief to Co-operative Society
Income Tax
Income Tax
Purchase of MHADA Leasehold Tenement Can Attract Section 56(2)(x): ITAT Mumbai
Income Tax
Income Tax
Assessment Quashed for Wrong Section – ITAT Holds AY Falling Within U/s 153C Block Cannot Be Assessed U/s 143(3)
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for ‘Reason to Suspect’ – Cash Deposits Alone Can’t Justify Reopening
Income Tax
Income Tax
Short-Term Commercial Loan Repaid with Interest Cannot Be Branded as Bogus Entry: ITAT Deletes ₹80 Lakh Section 68 Addition
Income Tax
Income Tax
ITAT Deletes Section 68 Addition Since Opening Loan Balances Cannot Be Taxed Again
Income Tax
Income Tax
Loans via Banking Channels not Bogus Merely on ‘Shell Company’ Allegation
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.
