#Section 147
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5,090 articlesIncome Tax
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Typo Error in Recorded Reasons Doesn’t Invalidate Reassessment on Penny Stock LTCG
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Income Tax
₹8.84 Cr Addition Deleted as ATM Cash Mistakenly Linked to Employee’s PAN
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Income Tax
Survey Disclosure Taxable as Business Income If Linked to Regular Operations: ITAT Bangalore
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Reopening Validated: Dual PANs & Huge Cash Deposits Are Tangible Material
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Income Tax
Deemed dividend not taxable when borrower doesn’t hold shares in lender company
Income Tax
Income Tax
Bombay High Court Quashes Reassessment for Invalid Service and Approval
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Income Tax
Reassessment Quashed for Lack of Proper Sanction Under Section 151
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One-Day Delay Can’t Deny Justice – ITAT Rajkot Restores NRI’s Case to DRP
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Failure to Follow Rule 46A Procedure Leads to Remand: Tribunal Allows Appeal for Statistical Purposes
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Notice u/s 148 Issued Beyond ‘Surviving Time’ Quashed: ITAT Follows Rajeev Bansal (SC)
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Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC
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Mass Rubber-Stamp Approval Under Section 153D Invalid: Delhi HC:
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Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
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Income Tax
