#section 142
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301 articlesIncome Tax
Income Tax
Donations Misused for Personal Use Taxable Under Section 56(2)(x): ITAT Mumbai
Income Tax
Income Tax
Trust Renting Dharamshala on Cost Basis Not a Commercial Activity: Chhattisgarh HC
Income Tax
Income Tax
Requisition of seized cash u/s. 132A of Income Tax Act allowed: Gujarat HC
Income Tax
Income Tax
Full & true disclosure of all material facts: Section 148 Reopening quashed
Income Tax
Income Tax
Addition u/s. 68 without considering revised gross receipts not sustainable
Income Tax
Income Tax
No reassessment proceedings as the limitation period u/s 149 was expired
Income Tax
Income Tax
Reassessment u/s. 147 initiated based on subsequent information upheld: Bombay HC
Custom Duty
Custom Duty
Freezing of bank account u/s. 110(5) of Customs Act during pendency of investigation not justified
Custom Duty
Custom Duty
Rule 16 of Drawback Rules doesn’t prescribe any limitation: Delhi HC
Income Tax
Income Tax
Reassessment proceedings based on incorrect information liable to be quashed
Income Tax
Income Tax
Assessment declared invalid due to service of notice on wrong address
Income Tax
Income Tax
Reassessment proceeding u/s. 148 quashed as based on change of opinion
Income Tax
Income Tax
PCIT cannot exercise revisionary power u/s. 263 to restore issue for verification purpose: ITAT Ahmedabad
Income Tax
Income Tax
