#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.

Higher Depreciation Restored as 143(1) Can’t Decide Debatable Claims

Income Tax Assessment Quashed Due to Manual Signature in E-Proceedings: ITAT Delhi

Section 144 Assessment Quashed for Failure to Issue Mandatory Section 143(2) Notice

CSR Donations Eligible for Section 80G Deduction Despite Section 37 Disallowance: ITAT Pune

Earlier Year Reopening Invalid After Same Transactions Approved Later: Delhi HC

Multiple Opportunities Ignored, Yet ITAT Surat Grants Final Hearing Chance

Cash Deposit Addition Deleted as Bank Withdrawals Explained Deposit Source: ITAT Kolkata

Section 80P(2)(d) Deduction Allowed on Interest from Co-operative Bank Deposits: ITAT Surat

Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect

Ancillary Software Services Protected Under DTAA as FTS Conditions Not Met

ITAT Clarifies 80P Deduction on Deposited Funds of Cooperative Societies

NRI Cash Gift Addition Under Section 68 Remanded by ITAT Chennai

Appeal Dismissed Because Mere Assertion Cannot Prove Agricultural Income

Unsigned sale agreement not conclusive: ITAT Hyderabad remands capital-gains addition for limited verification
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.
