#section 143(2)
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Income Tax
Income Tax
Wrong Section Claim Not Fatal: ITAT Remands Matter & Nullifies Penalty
Income Tax
Income Tax
Assessment Set Aside Due to Need for Fresh Examination of Books & Fair Hearing: ITAT Delhi
Income Tax
Income Tax
ITAT Rejects Appeal Where Declared Capital Gains Accepted Without Adjustment
Income Tax
Income Tax
TP Segment Split Rejected as Trading & After-Sales Services Are Inextricably Linked; TNMM at Entity Level Upheld: ITAT Delhi
Income Tax
Income Tax
Foreign Tax Credit Cannot Be Denied for Partial Overseas Return Filing: ITAT Mumbai
Income Tax
Income Tax
Assessment Proceedings invalid Without Valid Section 143(2) Notice: ITAT Indore
Income Tax
Income Tax
Section 10AA Deduction Allowed Despite Late Filing of Form 56F – Procedural Lapse Held Curable
Income Tax
Income Tax
ITAT Upholds ₹5.97 Cr Addition Due to Non-Disclosure of TDS-Linked Contract Receipts
Income Tax
Income Tax
ITAT Hyderabad: 100% Disallowance of Promotion Expenses Unjustified; 50% Adhoc Disallowance Sustained
Income Tax
Income Tax
Bombay HC Quashes TP Assessment for Missing 30-Day DRP Deadline
Income Tax
Income Tax
ITAT Hyderabad: Section 115BAA Benefit Cannot Be Denied on Technicalities; MAT Not Applicable Once Option Validly Exercised
Income Tax
Income Tax
Security Deposits from Contractors Not Cash Credits: ITAT Upholds Deletion of ₹22.61 Cr Addition
Income Tax
Income Tax
Bogus Purchases – Only 0.2% Profit Addition Sustainable, Consistency Prevails: ITAT Mumbai
Income Tax
Income Tax
Penalty on Share Premium Valuation Deleted – Bona Fide Claim Not Concealment
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.
