#Section 147
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5,090 articlesIncome Tax
Income Tax
Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit
Income Tax
Income Tax
JAO-Issued Section 148 Notice Held Void Under Faceless Scheme
Income Tax
Income Tax
Revised Form 10 Filed During Assessment Held Valid for Accumulation Claim of Trust
Income Tax
Income Tax
Reopening Beyond Three Years Invalid Without PCCIT Approval: ITAT Amritsar
Income Tax
Income Tax
Entire Purchase Can’t Be Added as Bogus When Sales Are Accepted: ITAT Mumbai
Income Tax
Income Tax
Reassessment Upheld Due to No Prior Examination of Section 80HHC Deduction Claim
Income Tax
Income Tax
Capital Gains Taxable Despite Gram Panchayat Certificate When Land Is Within 8 km of Municipality
Income Tax
Income Tax
Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case
Income Tax
Income Tax
No addition based on Unsigned Draft Agreement Found on Third Party’s Hard Disk Without Corroboration
Income Tax
Income Tax
Section 115BBE Not Applicable to Business Receipts; Only Profit on Cash Deposits Taxable
Income Tax
Income Tax
Reassessment Quashed Because Notice Was Issued Beyond Limitation Period
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Income Tax
Notice Under Section 148 Invalid When Tax Issue Is Concluded in Earlier Years: ITAT Delhi
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Income Tax
Section 69A Reassessment Invalid Without Proper Hearing
Income Tax
Income Tax
