#Reassessment
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1,177 articlesCorporate Law
Corporate Law
For initiation of Section 147 proceedings AO has to consider prima facie material not sufficiency of correctness of material
Income Tax
Income Tax
Income Taxpayers Will Face the Heat of Reassessment!
Income Tax
Income Tax
Landmark SC Judgment on Section 148 notices which is in Favour of both Assessee & Revenue
Income Tax
Income Tax
Change of opinion not constitutes justification for Reopening
Income Tax
Income Tax
SC Judgment on Section 148 Notices – Using Missile where Rifle could have sufficed
Income Tax
Income Tax
Way ahead in reassessment after Supreme Court decision
Income Tax
Income Tax
Reincarnation of Section 148 Reassessments Notices issued post 01/04/2021
Income Tax
Income Tax
Section148 Notices not become invalid merely for issue under old law: SC
Corporate Law
Corporate Law
Reopening cannot be proposed on the basis of change of opinion
Income Tax
Income Tax
New Timelines for Validity of Old Section 148 Reassessment Notices as per SC Judgement
Income Tax
Income Tax
Gospel Truth of Reassessment Proceedings – SC Judgment Analysis
Income Tax
Income Tax
Income Tax Reassessment Notices Under New Provisions
Income Tax
Income Tax
Principles, powers & limitations on exercise of Section 147/148 powers
Income Tax
Income Tax
