#section 143(2)
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Section 68 Addition for mere Non-Compliance to Summons: ITAT Kolkata

Interest on Land Acquisition Compensation Taxable as Capital Receipt

Aggregated Cash Payments Cannot Trigger Section 40A(3) Disallowance

Gold Jewellery Seized u/s 132A Held Explained – Addition u/s 69 r.w.s. 115BBE Deleted

PF/ESI Due Date Verification Incomplete, Matter Sent Back to AO

Husband-to-Wife Property Gift Exempt, ₹1.78 Cr Addition Deleted

Disallowance of interest upheld as documentary evidence proving availment of housing loan not provided

Reassessment Upheld Because Return Was Filed on Day of Assessment

Addition Restored for Violating Rule 46A Procedure

Entire Purchase Addition Quashed for Exceeding Appellate Jurisdiction

TP adjustment matter remanded due to mistake committed in computation of margins of comparables

Interest on Fixed Deposits Exempt When Article 289 Applies

Entry Operator Statement Is No Evidence Without Fair Hearing

Capital Gains Set Aside for Ignoring Agricultural Land Evidence
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.
