#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.

Cash Advances Not Taxable Before Project Completion Under PCM

ITAT Ahmedabad Sustains 69C Additions Based on Seized Diaries with Running Ledger

ITAT Kolkata Allowed ₹26.77 Section 54F Exemption Despite Joint Ownership

Share Capital from Promoters Cannot Be Added as unexplained Without Evidence: ITAT Kolkata

ITAT Kolkata Quashes Reopening for Unsigned Section 148 Notice, No Disclosure Failure

Jurisdictional Defect: No Section 143(2) Notice After Reopening

Revenue Appeal Dismissed After Reassessment Fails on Legal Grounds

Section 292BB Cannot Cure Lack of Jurisdiction in 143(2) Notice

Repayment of Loans with TDS Negates Accommodation Entry Allegation: ITAT Delhi

Rental Income Taxed as House Property Due to Main Business Object

ITAT Deletes Section 68 Addition on Genuine Loans from Relatives; Interest Allowed

Share Premium Addition Deleted as AO Found No Defect in Records

Demonetisation Deposits Explained by Opening Balance: ITAT Delhi Deletes 68 Addition

ESOP Costs Allowed as Business Expense Under Section 37(1): ITAT Delhi
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.
