#Section 147
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5,090 articlesIncome Tax
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Wrong Email Service Vitiates Ex-Parte Appellate Order: ITAT Bangalore
Income Tax
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Accrued MACT Interest Cannot Be Taxed When Award Is Under Appeal
Income Tax
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Second Reopening u/s 147 Quashed as Change of Opinion—Section 54F Deduction Cannot Be Revisited Without New Material
Income Tax
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Reassessment After Four Years Invalid for Change of Opinion: ITAT Chennai
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ITAT Mumbai deleted Bogus LTCG additions for Lack of Direct Evidence
Income Tax
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Artificial profit/loss arising from client code modification requires transaction-wise reconciliation-Matter restored
Income Tax
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CIT(A) Remand Invalid for Not Deciding Legal Grounds
Income Tax
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Section 68 Addition Deleted as No Credit Entry Found in Books
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Reopening Quashed as Limitation Under Old Regime Expired: ITAT Mumbai
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Survey-Based Additions Set Aside Due to Lack of Effective Hearing
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Reassessment Quashed as Limitation Ran From Original Assessment, Not Revision
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Madras HC Quashed Reassessment for Limitation Breach Despite Software Depreciation Dispute
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Reassessment for A.Y. 2015–16 After 1 April 2021 Void: Bombay HC
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