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#section 143(2)

Latest section 143(2) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

2,745 articles
Income TaxIncome Tax Assessment Quashed Due to Invalid Notice by Officer Lacking Pecuniary Jurisdiction
Income Tax

Income Tax Assessment Quashed Due to Invalid Notice by Officer Lacking Pecuniary Jurisdiction

CA Ajay Kumar Agrawal6 months ago
Income TaxDeemed Dividend Upheld, But AO Directed to Recompute After Interest Adjustment: ITAT Pune
Income Tax

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

CA Vijayakumar Shetty6 months ago
Income TaxSection 68 Not Applicable to Genuine Sales Transactions Supported by Documentation
Income Tax

Section 68 Not Applicable to Genuine Sales Transactions Supported by Documentation

CA Sandeep Kanoi6 months ago
Income Tax₹903 Crore ESOP Expenditure Allowed as Business Expense Due to Binding HC Ruling
Income Tax

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

CA Sandeep Kanoi6 months ago
Income Tax₹9.32 Cr Cash Deposit Addition remanded Due to Lack of Verification by Tax Authorities
Income Tax

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

CA Sandeep Kanoi6 months ago
Income TaxNominal Members No Bar for 80P Deduction—ITAT Allows Relief & SBI Interest Expense Set-off
Income Tax

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

CA Vijayakumar Shetty6 months ago
Income TaxITAT Mumbai Restores ₹32.67 Cr Loan Addition Due to Incomplete Verification of Creditors
Income Tax

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

CA Sandeep Kanoi6 months ago
Income TaxReassessment u/s. 148 based on mere change of opinion is impermissible in law
Income Tax

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

POONAM GANDHI6 months ago
Income TaxITAT Delhi Reduces Cash Deposit Addition to 5% Due to Lack of Evidence by AO
Income Tax

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

CA Ajay Kumar Agrawal6 months ago
Income TaxSection 54 Deduction Allowed for Multiple Floors Due to Single Residential House Interpretation
Income Tax

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

CA Sandeep Kanoi6 months ago
Income TaxPower Agent Cannot Be Taxed Fully- ITAT Restricts Addition to 50%
Income Tax

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

CA Vijayakumar Shetty6 months ago
Income TaxAddition Sustained Due to Unexplained Cash Shortage but Deleted for Proven Advances
Income Tax

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

CA Sandeep Kanoi6 months ago
Income TaxCash Deposits Cannot Be Treated as Unexplained When Books of Account Are Accepted
Income Tax

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

CA Sandeep Kanoi6 months ago
Income TaxITAT Mumbai: Notional Rent Taxable on Unsold Flats Held as Stock-in-Trade (Pre-Sec 23(5) Era)
Income Tax

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

CA Vijayakumar Shetty6 months ago

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.