#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
₹1.17 Crore Commission Disallowance Remanded to Verify Agents’ Role in Export Sales: ITAT Mumbai
Income Tax
Income Tax
Section 292BB Cannot Cure Unproved Section 143(2) Notice: ITAT Mumbai
Income Tax
Income Tax
Wrong Authority Approved Reopening; Section 263 Could Not Repair It
Income Tax
Income Tax
Independent Royalty Agreement Cannot Be Benchmarked as Related-Party Transaction: ITAT Delhi
Income Tax
Income Tax
Additional Evidence Admitted; House Property Issues Remanded: ITAT Mumbai
Income Tax
Income Tax
Acquired Goodwill as Balancing Figure Eligible for Depreciation: ITAT Mumbai
Income Tax
Income Tax
Additions Beyond Limited Scrutiny Scope Invalid Without Conversion: ITAT Ahmedabad
Income Tax
Income Tax
Section 143(3) Assessment Using Search Material Legally Unsustainable: ITAT Mumbai
Income Tax
Income Tax
Recorded Cash Sales Cannot Also Be Taxed Under Section 68: ITAT Mumbai
Income Tax
Income Tax
Reassessment Based on Another Person’s NSEL Data Quashed: ITAT Mumbai
Income Tax
Income Tax
Search Assessment Quashed: A Scrutiny Notice Could Not Replace Section 148
Income Tax
Income Tax
Statutory Deposit Interest Qualifies for Section 80P Deduction: ITAT Bangalore
Income Tax
Income Tax
Turnover Difference Requires Verification of Sister-in-Law’s Business Records: ITAT Bangalore
Income Tax
Income Tax
₹3 Crore Agreement-Holder Payment Deductible Under Section 48: 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.
