#Section 147
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5,090 articlesIncome Tax
Income Tax
Assessment in Name of Deceased Not Void if Notice Issued During Lifetime
Income Tax
Income Tax
ITAT Allows Fresh Evidence on Unsecured Loans, Remands Assessment
Income Tax
Income Tax
Deletion of addition u/s. 69A by CIT(A) is contrary to material on record: AO directed to reconsider
Income Tax
Income Tax
Cash Loans Above ₹20,000 Enforceable Despite Section 269SS Violation: SC
Income Tax
Income Tax
No reassessment as notice was issued beyond the time limit calculated per the Rajeev Bansal Ruling
Income Tax
Income Tax
Laptop Data Alone Cannot Justify Reopening u/s 148: Excel Sheets Not Books or Assets
Income Tax
Income Tax
ITAT Delhi Deletes ₹27 Crore Income Tax Addition on Farmhouse Sale, Cites Flawed Reassessment Proceedings
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Income Tax
Charter Hire Charges: Royalty or Section 44BB Income? Mumbai Tribunal Orders DRP to Reconsider
Income Tax
Income Tax
No notice should be issued under Section 148A(b) in absence of undeclared/unexplained income
Income Tax
Income Tax
Delhi ITAT Quashes Reopening – Two Different Reasons & Post-Facto Approval Fatal
Income Tax
Income Tax
Reassessment Confirmed, Rs. 2.01 Crore Capital Gain Addition Sent for Fresh Valuation
Income Tax
Income Tax
Reassessment Based on Third-Party Laptop Data Remanded for Fresh Hearing
Income Tax
Income Tax
General Modus Operandi Insufficient – Labour Expenses & Unsecured Loans Held Genuine
Income Tax
Income Tax
