#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.

Home Loan Interest Disallowance Remanded Due to New Evidence on Business Use of Loan

154-Day Delay: SC Dismisses Revenue Plea in Penny Stock Addition Case

Gujarat HC Deleted Penny Stock Addition Due to Lack of Adverse Evidence

Revenue Appeal Dismissed for Low Tax Effect as Higher Tax Rate Held Non-Retrospective

VDIS Declaration Does Not Bar Scrutiny If Higher Income Is Detected: MP HC

Transfer Pricing on AMP Cannot Ignore Settled Tribunal Law: ITAT Bangalore

Creditor Confirmed in Both Books: Section 68 Addition Reopened for Verification

Penalty Cannot Stand When Quantum Issue Is Pending Before HC: ITAT Hyderabad

Section 263 Order Quashed for Notice Issued to Non-Existent Entity

Second Reopening Set Aside Due to Time-Barred Section 148 Proceedings

Reassessment Quashed for Failure to Issue Mandatory Section 143(2)

Section 41(1) Addition Not Automatic on Creditor’s Write-Off

Unsubstantiated Professional Fees Lead to ₹40 Lakh Addition

Adjustment in intimation u/s 143(1) disallowing deduction u/s 10B was quashed
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.
