#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.

No Tax on Deemed Rent of Unsold Flats as Builder Treated Them as Business Stock: ITAT Pune

ITAT Allows BAPA Margin for Non-US AE Transactions Due to Identical FAR Profile

No Natural Justice Violation if Multiple Opportunities Given: Telangana HC

ITAT Restricts Section 14A Disallowance as It Cannot Exceed Exempt Income

Statutory SLR Deposits Save 80P Deduction – ITAT Bangalore Draws Clear Line Between Mandatory Funds & Idle Surplus!

Suppliers Ignoring Section 133(6) Notices Alone Can’t Make Purchases Bogus: ITAT Gives Fresh Lifeline to Liquor Trader

Bombay HC Quashes Reassessment as Limitation Expired Before Assessment Order Was Passed

ITAT Kolkata Allows Foreign Tax Credit Despite Late Filing of Form 67

ITAT Delhi Rejects Revenue Appeal Over Presumptive Taxation & Jewellery Additions

ITAT Reduces Demonetization Cash Deposit Addition to 10% Due to Supporting Evidence

No Incriminating Material, No 153A Addition: ITAT Bangalore Deletes Massive Additions in JDA Search Case

Reassessment Invalid Where Seized Document Did Not Match Agricultural Land Sale: Gujarat HC

Madras HC Allows Time-Share Membership Fees to Be Spread Over Contract Period

Wrong Section Mention Is Curable, But Addition Needs Valid Legal Basis: ITAT Mumbai
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.
