#section 142
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302 articlesIncome Tax
Income Tax
Reassessment u/s. 148 quashed as matter already decided in favour of assessee by PCIT: Delhi HC
Income Tax
Income Tax
Filing of belated return u/s. 139(4) satisfies 1st proviso to section 201(1): ITAT Raipur
Income Tax
Income Tax
Mere Entering into Development Agreement doesn’t Allow Section 45(2) Invocation: ITAT Jaipur
Income Tax
Income Tax
Reopening of Assessment Based on Change of Opinion Unjustifiable: ITAT Ahmedabad
Income Tax
Income Tax
Reassessment proceedings quashed as sanction granted u/s. 151 in a mechanical manner: Bombay HC
Income Tax
Income Tax
Penalty u/s. 272A(1)(d) not imposable when assessment completed u/s. 143(3): ITAT Raipur
Income Tax
Income Tax
Reassessment after expiry of four years unsustainable as material fact disclosed fully: Bombay HC
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Corporate Law
Corporate Law
SC held no quashing of NI Act section 138 cheque bounce case by HC u/s 482 of CrPC without consent of Complainant
Income Tax
Income Tax
Limitation period u/s. 263 would be from date of original assessment order as reassessment order is distinct
Income Tax
Income Tax
Section 57 Deduction Allowable for Interest Expense Incurred to Earn Income from Other Sources: ITAT Raipur
Income Tax
Income Tax
PCCIT Approval Without Application of Mind Invalidates Section 148A(d) Order: Delhi HC
Income Tax
Income Tax
Settlement commission offering immunity by accepting explanation in spirit of settlement cannot be faulted: Karnataka HC
Income Tax
Income Tax
