#section 143(2)
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Income Tax Assessment Quashed Due to Invalid Notice by Officer Lacking Pecuniary Jurisdiction

Deemed Dividend Upheld, But AO Directed to Recompute After Interest Adjustment: ITAT Pune

Section 68 Not Applicable to Genuine Sales Transactions Supported by Documentation

₹903 Crore ESOP Expenditure Allowed as Business Expense Due to Binding HC Ruling

₹9.32 Cr Cash Deposit Addition remanded Due to Lack of Verification by Tax Authorities

Nominal Members No Bar for 80P Deduction—ITAT Allows Relief & SBI Interest Expense Set-off

ITAT Mumbai Restores ₹32.67 Cr Loan Addition Due to Incomplete Verification of Creditors

Reassessment u/s. 148 based on mere change of opinion is impermissible in law

ITAT Delhi Reduces Cash Deposit Addition to 5% Due to Lack of Evidence by AO

Section 54 Deduction Allowed for Multiple Floors Due to Single Residential House Interpretation

Power Agent Cannot Be Taxed Fully- ITAT Restricts Addition to 50%

Addition Sustained Due to Unexplained Cash Shortage but Deleted for Proven Advances

Cash Deposits Cannot Be Treated as Unexplained When Books of Account Are Accepted

ITAT Mumbai: Notional Rent Taxable on Unsold Flats Held as Stock-in-Trade (Pre-Sec 23(5) Era)
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.
