#section 143(2)
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Accepted TNMM Margin Bars Separate Benchmarking of IT Support Cost: ITAT Chennai

Returned Income Above Rs. 20 Lakh Puts Case Beyond ITO Jurisdiction: ITAT Mumbai

Bhanwarlal Jain Investigation Alone Cannot Sustain ₹2 Crore Addition: ITAT Mumbai

R&D Building Cost Eligible for Section 35(1)(iv) Deduction: ITAT Mumbai

CBDT Cannot Add 31 January Eligibility Condition to Settlement Applications: Rajasthan HC

Section 244A Refund Interest Taxed at 10% Under India-Netherlands DTAA: ITAT Delhi

Third-Party Search Material Required Section 153C Route for LTCG Addition: ITAT Delhi

Debt-Free Company Not Liable for Notional Interest on AE Receivables: ITAT Chennai

Source-of-Source Proviso Inapplicable to AY 2011-12: ITAT Chennai Deletes ₹17 Cr Addition

Section 143(2) Cannot Replace Section 148 After Post-2021 Search: ITAT Mumbai

Separate NLD Undertaking Eligible for Section 80-IA Deduction: ITAT Mumbai

Parallel Scrutiny After Section 170A Modified Return Invalid: Bombay High Court

“5kg Mangoes” WhatsApp Message Cannot Alone Prove Company’s Unexplained Cash: ITAT Mumbai

Delayed Supply of Reopening Reasons and Undecided Objections Vitiate Reassessment: 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.
