Articles by this Author
Income Tax
Income Tax
Prima Facie some material is required not sufficiency or correctness for valid reopening u/s 147
Income Tax
Income Tax
Section 147 assessment based on specific, relevant & reliable information is valid: SC
Income Tax
Income Tax
‘Reasons to Believe’ is Different from ‘Reasons to Suspect’: SC
Income Tax
Income Tax
Right of assessee is not restricted to plea raised by him: SC
Income Tax
Income Tax
Section 147 Reopening invalid if made without following mandate of Section 147,148 & 151
Income Tax
Income Tax
SC Explains validity of Assessment of Widows of Assessee as AOP
Income Tax
Income Tax
Mere abstract rule, principle or test can not determine character of a transaction
Income Tax
Income Tax
Preparing books of accounts to be maintained under Section 44AA
Income Tax
Income Tax
Assessment order or an intimation u/s 143(1) of Act as it stood before & after 1.4.1989
Income Tax
Income Tax
Decisions must be founded on legal testimony and not on suspicion by any court or tribunal
Income Tax
Income Tax
An Assessee can raise a points of law which was not raised earlier before Tribunal
Income Tax
Income Tax
Appellate Authority can modify assessment order on additional ground not raised earlier
Income Tax
Income Tax
SC judgement regarding allowance of expenses incurred for obtaining loan along with interest on loan
Income Tax
Income Tax
