#section 143(2)
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Income Tax
Income Tax
ITAT Deletes AMC Income Addition as Section 43CB Mandates Straight-Line Revenue Recognition
Income Tax
Income Tax
Section 56(2)(x) Addition Set Aside as AO Failed to Refer Property Valuation to DVO: ITAT Mumbai
Income Tax
Income Tax
Sec 13(1)(c) Not Attracted for Higher Profit to Related Concerns: Karnataka HC
Income Tax
Income Tax
₹58.73 Cr Addition Set Aside as Search Yielded No Evidence Supporting Alleged Sham Transactions
Income Tax
Income Tax
ITAT Restores Matter as Assessee Did Not Notice Faceless Appeal Notices through ITBA portal
Income Tax
Income Tax
Madras HC Quashes Reassessment as Assessee Fully Disclosed Material Facts
Income Tax
Income Tax
Addition on Property Purchase Deleted as Agricultural Land Was Beyond Municipal Limits
Income Tax
Income Tax
ITAT Chennai: No Addition U/s 56(2)(vii) Where Valuation Difference Within 10% Tolerance Band
Income Tax
Income Tax
ITAT Pune Upholds Estimation of Profit @8% When Assessee Fails to Prove Purchases & Creditors
Income Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
Delay in Filing Form 9A & Return Should Be Considered for Condonation; Matter Remanded for Fresh Examination
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148A(b) Invalid for Granting Less Than Mandatory 7 Days to Reply
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax
Income Tax
When Adjustment u/s 143(1) Is Deleted in Appeal, Assessment Based on Such Adjustment Cannot Survive: ITAT Bangalore
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.
