#Section 147
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5,090 articlesIncome Tax
Income Tax
Allotment Date Governs Stamp Value Under Section 56(2)(x)
Income Tax
Income Tax
No Addition, No Revision: PCIT Action Fails for Want of Error and Prejudice
Income Tax
Income Tax
NFAC Ex-Parte Order Quashed for Ignoring E-Filed Submissions
Income Tax
Income Tax
Accepted Project Revenue Confirms Genuineness of Related Purchases
Income Tax
Income Tax
Kolkata ITAT Quashes Time-Barred Reopening for AY 2015-16
Income Tax
Income Tax
DGIT (Inv.) Inputs Alone Can’t Justify Reopening: ITAT
Income Tax
Income Tax
Entire Purchase Disallowance Rejected; 6% GP Estimation Upheld
Income Tax
Income Tax
Reassessment Falls on Threshold Error: Authority Lacked Power
Income Tax
Income Tax
Joint Ownership Below ₹50 Lakh Bars Reopening After Three Years
Income Tax
Income Tax
Cash Deposits Explained – Protective Addition Deleted
Income Tax
Income Tax
Identity and Genuineness Established: ₹10 Lakh Addition Set Aside
Income Tax
Income Tax
No Trade, No Income – Broker’s PAN Error Collapses Addition
Income Tax
Income Tax
Section 151(ii) Violation Invalidates Late Section 148 Notices
Income Tax
Income Tax
