#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.

No Proof, No Addition: ITAT Deletes ₹25 Crore 69A Cash-Loan Allegation

ITAT Sets Aside Assessment to Examine Exemption Claim on Government Grant

Domestic Royalty Split Not Permissible: Entire TP Adjustment Deleted

No Evidence, No Relief: 2247-Day Late Appeal Dismissed by ITAT

Temporary Factory Letting Doesn’t End Business: ITAT Holds User Charges as Business Income

JAO Has No Jurisdiction – ITAT Quashes 148 Notice Issued Outside Faceless Scheme

Seized Papers Trump Denial: ITAT Upholds Rs. 60 Lakh Additions in Rs. 110 Cr Search Case

Addition Upheld for Books Rejection but Arbitrary Net profit Estimation Deleted

Rule 46A Violated: Rs. 20 Cr Loan Additions Sent Back for Inquiry

15% ‘Misdirected’ Discount on NAV Shares, Rs. 8.70 Cr Addition Deleted

Section 11 exemption cannot be denied solely for delayed Form 10B uploading

Reassessment post full and true disclosure results into mere change of opinion hence not sustained

Penalty u/s. 271(1)(c) quashed as additional income was voluntarily disclosed and not based on seized material

Notice Under Section 148 Quashed for Reassessment Without Tangible 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.
