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#section 143(2)

Every article filed under the “section 143(2)” tag — analysis, news and updates.

2,479 articles
Income TaxCash Advances Not Taxable Before Project Completion Under PCM
Income Tax

Cash Advances Not Taxable Before Project Completion Under PCM

CA Vijayakumar Shetty7 months ago
Income TaxITAT Ahmedabad Sustains 69C Additions Based on Seized Diaries with Running Ledger
Income Tax

ITAT Ahmedabad Sustains 69C Additions Based on Seized Diaries with Running Ledger

CA Vijayakumar Shetty7 months ago
Income TaxITAT Kolkata Allowed ₹26.77 Section 54F Exemption Despite Joint Ownership
Income Tax

ITAT Kolkata Allowed ₹26.77 Section 54F Exemption Despite Joint Ownership

CA Vijayakumar Shetty7 months ago
Income TaxShare Capital from Promoters Cannot Be Added as unexplained Without Evidence: ITAT Kolkata
Income Tax

Share Capital from Promoters Cannot Be Added as unexplained Without Evidence: ITAT Kolkata

CA Vijayakumar Shetty7 months ago
Income TaxITAT Kolkata Quashes Reopening for Unsigned Section 148 Notice, No Disclosure Failure
Income Tax

ITAT Kolkata Quashes Reopening for Unsigned Section 148 Notice, No Disclosure Failure

CA Vijayakumar Shetty7 months ago
Income TaxJurisdictional Defect: No Section 143(2) Notice After Reopening
Income Tax

Jurisdictional Defect: No Section 143(2) Notice After Reopening

CA Vijayakumar Shetty7 months ago
Income TaxRevenue Appeal Dismissed After Reassessment Fails on Legal Grounds
Income Tax

Revenue Appeal Dismissed After Reassessment Fails on Legal Grounds

CA Vijayakumar Shetty7 months ago
Income TaxSection 292BB Cannot Cure Lack of Jurisdiction in 143(2) Notice
Income Tax

Section 292BB Cannot Cure Lack of Jurisdiction in 143(2) Notice

CA Vijayakumar Shetty7 months ago
Income TaxRepayment of Loans with TDS Negates Accommodation Entry Allegation: ITAT Delhi
Income Tax

Repayment of Loans with TDS Negates Accommodation Entry Allegation: ITAT Delhi

CA Vijayakumar Shetty7 months ago
Income TaxRental Income Taxed as House Property Due to Main Business Object
Income Tax

Rental Income Taxed as House Property Due to Main Business Object

CA Vijayakumar Shetty7 months ago
Income TaxITAT Deletes Section 68 Addition on Genuine Loans from Relatives; Interest Allowed
Income Tax

ITAT Deletes Section 68 Addition on Genuine Loans from Relatives; Interest Allowed

CA Vijayakumar Shetty7 months ago
Income TaxShare Premium Addition Deleted as AO Found No Defect in Records
Income Tax

Share Premium Addition Deleted as AO Found No Defect in Records

CA Vijayakumar Shetty7 months ago
Income TaxDemonetisation Deposits Explained by Opening Balance: ITAT Delhi Deletes 68 Addition
Income Tax

Demonetisation Deposits Explained by Opening Balance: ITAT Delhi Deletes 68 Addition

CA Vijayakumar Shetty7 months ago
Income TaxESOP Costs Allowed as Business Expense Under Section 37(1): ITAT Delhi
Income Tax

ESOP Costs Allowed as Business Expense Under Section 37(1): ITAT Delhi

CA Vijayakumar Shetty7 months ago