#Section 147
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5,090 articlesIncome Tax
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100% Disallowance of Bogus Purchases Mandated when source not explained: Bombay HC
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ITAT Delhi quashing Levy of penalty u/s 271(1) beyond period of limitation
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Addition u/s. 69 without any concrete evidence against assessee is not sustainable
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Sundry Debtors Not Unexplained Money Under Section 69A: ITAT Jaipur
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Reassessment not valid if no application of mind by AO: ITAT Pune
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Capital gain cannot be treated as bogus merely on warning letter of SEBI without any incriminating material
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No Reassessment After 4 Years for AO’s Error in Computing Income When Material Facts Fully Disclosed
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Initiation of revision proceedings u/s. 263 based on audit objection not tenable in law: ITAT Jaipur
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Order passed u/s. 148A(d) beyond 3 years with approval of PCIT instead of PCCIT quashed
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No Reassessment on Change of Opinion or Solely on Insight Portal Data: Gujarat HC
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Section 69 Addition: ITAT Directs CIT(A) to Reassess Case & Consider Additional Evidence
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Substantive Additions Require Evidence; Protective Additions Apply to Ownership Uncertainty
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Rajasthan HC quashes section 148 notice for Vague & Incomplete Information
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