Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Topic Tag

#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 TaxApplicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?
Income Tax

Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?

RATHI6 months ago
Income TaxMismatch in Payment & Share Allotment Dates Raises Doubts; ITAT Indore Remanded Matter for Fresh Examination
Income Tax

Mismatch in Payment & Share Allotment Dates Raises Doubts; ITAT Indore Remanded Matter for Fresh Examination

CA Sandeep Kanoi6 months ago
Income TaxITAT Bangalore Upholds Disallowance of ₹1.37 Cr “Consultancy” to Swamiji; Reassessment Valid
Income Tax

ITAT Bangalore Upholds Disallowance of ₹1.37 Cr “Consultancy” to Swamiji; Reassessment Valid

CA Vijayakumar Shetty6 months ago
Income TaxGST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation
Income Tax

GST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation

CA Sandeep Kanoi6 months ago
Income TaxITAT Bangalore Deletes Sec. 69A Addition on Cash Re-deposit Out of Explained Loan Withdrawals
Income Tax

ITAT Bangalore Deletes Sec. 69A Addition on Cash Re-deposit Out of Explained Loan Withdrawals

CA Vijayakumar Shetty6 months ago
Income TaxSlump sale ≠ expense test: ITAT allows full loss on discontinued business
Income Tax

Slump sale ≠ expense test: ITAT allows full loss on discontinued business

CA Vijayakumar Shetty6 months ago
Income TaxITAT Delhi Upholds GP Addition After Books Rejected for Lack of Evidence
Income Tax

ITAT Delhi Upholds GP Addition After Books Rejected for Lack of Evidence

CA Ajay Kumar Agrawal7 months ago
Income TaxRepayment of Bogus Loans Does Not Cure Section 68 Addition: ITAT Delhi
Income Tax

Repayment of Bogus Loans Does Not Cure Section 68 Addition: ITAT Delhi

CA Ajay Kumar Agrawal7 months ago
Income TaxSection 153C Assessment Quashed Due to Consolidated Satisfaction Note Error: ITAT Pune
Income Tax

Section 153C Assessment Quashed Due to Consolidated Satisfaction Note Error: ITAT Pune

CA Ajay Kumar Agrawal7 months ago
Income TaxGujarat HC Quashed Reassessment Notice Due to Absence of Fresh Material After Scrutiny Proceedings
Income Tax

Gujarat HC Quashed Reassessment Notice Due to Absence of Fresh Material After Scrutiny Proceedings

CA Sandeep Kanoi7 months ago
Income TaxProtective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases
Income Tax

Protective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases

CA Vijayakumar Shetty7 months ago
Income TaxAMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi
Income Tax

AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi

RATHI7 months ago
Income TaxWeighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax

Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained

POONAM GANDHI7 months ago
Income TaxITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
Income Tax

ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances

CA Vijayakumar Shetty7 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.