#Section 147
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5,090 articlesIncome Tax
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Delhi ITAT Quashes ₹1.88 Cr Reassessment: Purchases Already Examined, No Failure to Disclose
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Income Tax
Delhi ITAT Quashes Section 263 Revision: PCIT Cannot Substitute His View for AO’s
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Delhi ITAT Quashes Reassessment: No 143(2) Notice, No Valid Assessment
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Executing JDA Alone Doesn’t Constitute Transfer or Trigger Capital Gains: ITAT Kolkata
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Bombay HC Disallows Section 153A Additions Based on Regular Books Without Search Material
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Same Cash Deposits Cannot Be Taxed Twice Under Different PANs: ITAT Chandigarh
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Only Commission Income Taxable on Bogus Purchases; Entire Turnover Cannot Be Added: ITAT Delhi
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Second Section 148 Notice During Pendency of Earlier Reassessment Is Invalid: Delhi ITAT
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Reassessment on Borrowed Satisfaction Invalid; Section 153C Must Apply: ITAT Ahmedabad
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AO Cannot Recompute POCM Profits Without Rejecting Books: Ahmedabad ITAT
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Time-Barred Reassessment Under Section 153 Invalid, Entire Addition Fails: ITAT Ahmedabad
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Only Profit on Business Bank Deposits Taxable, Not Entire Credits: ITAT Bangalore
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Mere Same-Year Loan Repayment Does Not Establish Genuineness: ITAT Mumbai
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