#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.

Stamp Duty Value Cannot Be Adopted Without DVO Reference When Objected by Assessee

ITAT Pune Allowed Exemption Despite Delay in Form 10/10B Filing

Expenditure Disallowance Sent Back Due to Lack of Verification of Evidence

Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval

Reopening Valid Where Income Escapement Based on Search-Derived Information

Delay in Claiming Investment Allowance Not a Ground for Rejection Without Proper Verification

Cash Deposits During Demonetization Not Unexplained When Supported by Books: ITAT Delhi

ITAT Remands Case Due to Lack of Opportunity to Substantiate Bogus Expense Claim

Heavy Contract Payments by Trust Under Scanner: Matter Remanded for Verification

Bogus Purchase Addition Restricted to Profit Element: ITAT Grants Relief

CIT(A)’s Non-Speaking Order & Failure to Address Legal Ground- Matter Remanded

Voice Termination Charges Not Royalty Due to Absence of Secret Process Under DTAA

DVO Valuation Without Notice Invalid: Matter Remanded for Fresh Determination

Section 56(2)(x): Stamp Value on Booking Date to Apply – ITAT Deletes Addition
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.
