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

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

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

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

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

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

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

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

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

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

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

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

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

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

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