#Section 147
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5,090 articlesIncome Tax

Income Tax
ITAT Upholds Development Expenses: Why ‘Mitti Bharai’ is Not Exaggerated Deduction in LTCG
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One Omnibus 153D Approval for Multiple Years Assessees Is Illegal – ITAT Strikes Down Entire Block of Assessments
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Loan Between Companies- Both Conditions Must Apply! ITAT Clarifies 2(22)(e) & Grants Relief
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Unexplained Investment U/S 69A: ITAT Remands Plot Purchase Addition for Factual Verification
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Bogus Entry Addition Deleted: ITAT Voids ₹78 Lakh Addition U/S 68 Due to Genuineness Established in Precedent Cases
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Search Assessments Quashed: ITAT Rules Section 153D Approval Invalid for Mechanical ‘Rubber Stamp’ Use
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Reassessment Quashed: ITAT Rules Wrong Approval Invalidates Bogus LTCG Reopening Beyond 3 Years
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Bogus LTCG Addition Deleted Under Section 153C: Search Assessment Cannot Rest on Non-Incriminating Evidence
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Income Tax
ITAT Restores ₹22.01L Bank Deposits to AO After Ignored Affidavits & Sale Deeds
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Income Tax
School Fees Treated as Unexplained Income? ITAT Bangalore Orders Fresh Examination
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Share application money Addition Quashed Due to Absence of Incriminating Material
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Section 148 Notice Void Ab Initio if Issued by Non-Faceless Officer: ITAT Hyderabad
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ITAT Jaipur Quashes Time-Barred Reassessment for Lack of Proper Section 151 Sanction
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