#Section 147
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5,090 articlesIncome Tax
Income Tax
Uncrossed Third-Party Statement Not Enough to Establish Bogus Purchases
Income Tax
Income Tax
ITAT Mumbai: Corrigendum Cannot Cure Defective Section 148 Notice
Income Tax
Income Tax
Reassessment Beyond 3 Years Quashed Due to Wrong Sanctioning Authority
Income Tax
Income Tax
ITAT Directs Recalculation of Capital Gains, Not Just Section 50C Difference
Income Tax
Income Tax
Section 153A Reassessment: Additions u/s 69B & 69C Deleted on Unsigned Excel Sheet
Income Tax
Income Tax
Proceedings Declared Void Due to Notice Served After Assessee’s Death
Income Tax
Income Tax
Loose Excel Sheet With Wrong Seller Name Can’t Justify On-Money Addition
Income Tax
Income Tax
Reassessment u/s. 147 based on information without application of mind is bad-in-law
Income Tax
Income Tax
Matching Principle Not applies to Cash Accounting – Section 36(1)(iii) Disallowance Deleted
Income Tax
Income Tax
Entire 148A and 147 Proceedings Set Aside for Being Time-Barred
Income Tax
Income Tax
Karnataka HC Quashes Income Tax Notices Issued Outside Section 151A Scope
Income Tax
Income Tax
Service of notice was mandatory before Income Tax Reassessment therefore, penalty u/s 271(1)(b) was quashed
Income Tax
Income Tax
Share Premium Addition Quashed; DCF Valuation Cannot Be Replaced Without Specific Errors
Income Tax
Income Tax
