#section 143(2)
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Income Tax
Income Tax
ITAT Kolkata – Penalty u/s 271(1)(b) Deleted; Assessment u/s 143(3) Implies Condonation
Income Tax
Income Tax
Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata
Income Tax
Income Tax
Penalty u/s 270A on PF/ESI Disallowance Deleted – Mere Disallowance Not Misreporting: ITAT Chennai
Income Tax
Income Tax
Foreign HSBC Account Addition Deleted – BUP ID & Base Note Insufficient: ITAT Mumbai
Income Tax
Income Tax
Section 263 Revision Upheld Due to AO’s Failure to Examine ₹669 Crore Trust Receipt
Income Tax
Income Tax
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Income Tax
Income Tax
U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction
Income Tax
Income Tax
Notice U/s 148 quashed as sanction U/s 151 obtained from non-competent authority
Income Tax
Income Tax
Addition U/s 69A Deleted – Third Party Statement Without Corroboration Insufficient
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 10% – CIT(A) Relief Upheld
Income Tax
Income Tax
Loan Repayment Not Taxable U/s 68 & 14A Disallowance Restricted to Actual Expenditure
Income Tax
Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income Tax
Income Tax
Commission income earned by Booking.com not taxable in India
Income Tax
Income Tax
Disallowance u/s. 14A read with rule 8D cannot exceed exempt income
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.
