#section 143(2)
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Income Tax
Income Tax
Opening Balance Can’t Be Taxed Again & Corpus Fails Only Where Proof Fails – Revenue Routed
Income Tax
Income Tax
Wrong AO’s U/s 143(2) = Non-Est Assessment – U/s 263 & Consequential Order Also Collapse
Income Tax
Income Tax
Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period
Income Tax
Income Tax
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Re-assessment U/s 147 Quashed as Time-Barred — Stay Period Ends on Date of Vacation, Not Communication
Income Tax
Income Tax
Unsigned Agreement = No Incriminating Material; ALV Addition in 153A Unsustainable
Income Tax
Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax
Income Tax
CBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition
Income Tax
Income Tax
Demonetisation Cash Deposits Fully Explained: ITAT Delhi Deletes Entire Section 69A Addition
Income Tax
Income Tax
Section 54 Exemption Allowed in Full Despite Minor Delay: ITAT Delhi
Income Tax
Income Tax
CIT(A)’s Power to Set Aside Ex-Parte Assessment Affirmed: ITAT Chennai
Income Tax
Income Tax
Consistently Followed Project Completion Method Cannot Be Rejected: ITAT Surat
Income Tax
Income Tax
Retracted Third-Party Statement Alone Insufficient for Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
Exemption Under Section 10(26AAA) Allowed as Sikkim Old Settler Status Recognised
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.
