#Section 147
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5,090 articlesIncome Tax
Income Tax
Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition
Income Tax
Income Tax
Section 153C Addition Quashed for No Incriminating Material Found
Income Tax
Income Tax
ITAT Mumbai Deletes Section 41(1) Addition Where Liability Not Ceased
Income Tax
Income Tax
Reopening u/s. 148 beyond 3 years based on approval u/s. 151 from Pr. CIT is invalid
Income Tax
Income Tax
AY 2015-16 Reopening Invalid Because TOLA Benefit Not Available
Income Tax
Income Tax
Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
Income Tax
Income Tax
Wrong Sanction, Dead Reopening: Delhi ITAT Quashes 148A(d) Order for AY 2017-18
Income Tax
Income Tax
No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
Income Tax
Income Tax
Notional Interest on Interest-Free Advances Rejected Under Real Income Theory
Income Tax
Income Tax
Delay Condoned ≠ Merits Heard: ITAT Mumbai Remands Faceless Appeal for Fresh Adjudication
Income Tax
Income Tax
Addition u/s. 69A deleted as genuineness of transaction proved and shares sold as ordinary investor
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Income Tax
₹50 Lakh Threshold Is Mandatory: ITAT Delhi Quashes Reassessment of Foreign Company as Time-Barred
Income Tax
Income Tax
Milk Procurement Incidental to Charitable Object; Section 11 Exemption Allowed
Income Tax
Income Tax
