#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.

Management Fee TP Adjustment Cannot Be Made Without Justifying CUP Over TNMM: ITAT Mumbai

AO Must Dispose Reopening Objections Before Reassessment: ITAT Mumbai

Assessee’s Non-Compliance Cannot Cure Section 144B Violation: ITAT Mumbai

Export Quota Premium Deduction Denied; Section 263 Revision Upheld: SC

ITAT Delhi Remands Apache Labs Section 10AA Claim for De Novo Verification

MEIS Scrip Sale Proceeds Capital Receipts, Not Taxable: ITAT Chennai

AO Cannot Reopen Assessment Concluded by Settlement Commission: SC

Section 28 Land Acquisition Interest Exempt Under Section 10(37): ITAT Delhi

Bogus Purchases: Section 69C Addition Restricted to ₹6 Lakh, Delhi ITAT

Closing Stock Addition Deleted for Wrongly Deducting Sales Value: ITAT Delhi

ITAT Surat Restricts Unaccounted Purchase Addition to Profit Under Section 44AD

ITAT Delhi Quashes Assessment for Invalid Section 148 Notice Issued by Non-Jurisdictional ITO

ITAT Mumbai Confirms Deletion of ₹2.99 Crore Addition Adopted From Section 143(1) Intimation

Cash Balance Increase Alone Cannot Justify Income Addition: ITAT Indore
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.
