#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.
Income Tax
Income Tax
Section 69A Addition on Demonetisation Deposits Deleted in 44AD Presumptive Case: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Quashes Sec 263; Mere Suspicion or Alleged Inadequate Enquiry Insufficient
Income Tax
Income Tax
ITAT Delhi Allows Appeal – Sec 68 Addition of Demonetisation Cash Deposits Deleted as Sufficient Cash Sales & Books Not Rejected
Income Tax
Income Tax
ITAT Delhi Deleted Sec 68 Additions in Case of Thrift Society; Member Deposits & Cash Collections Held Explained
Income Tax
Income Tax
No Cessation of Liability U/s 41(1) – Long Outstanding Foreign Creditors Cannot Be Taxed Without Waiver or Write-Back
Income Tax
Income Tax
Assessment in Name of Amalgamating Bank Held Void – Order Passed on Non-Existent Entity Quashed Following Maruti Suzuki Principle
Income Tax
Income Tax
Assessment Held Invalid as Framed u/s 143(3) Instead of Mandatory Sec 153C in Search Case
Income Tax
Income Tax
PCIT Section 263 Quashed – Business Expenditure Allowable Even Without Income; AO Conducted Proper Enquiry
Income Tax
Income Tax
ITAT Mumbai – Entire Demonetisation Cash Addition Deleted; Belated VAT Returns not Ground for Sec.68 Addition
Income Tax
Income Tax
ITAT Mumbai: Fresh Legal Claim Can Be Raised Before CIT(A) – Goetze (India) Not Applicable to Appellate Authority
Income Tax
Income Tax
ITAT Mumbai: Ad-hoc Disallowance U/s 37(1) Unsustainable Without Specific Defects – Revenue Appeal Dismissed
Income Tax
Income Tax
ITAT Mumbai: Penalty U/s 271(1)(c) Deleted – Estimated Bogus Purchase Addition Cannot Trigger Penalty
Income Tax
Income Tax
ITAT Kolkata – Exemption U/s 10(38) Allowed; AO Cannot Alter Cost of Acquisition in Year of Sale
Income Tax
Income Tax
ITAT Kolkata – Addition U/s 56(2)(viib) Deleted; AO Cannot Replace Assessees DCF Valuation with NAV Method
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.
