#Section 147
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5,090 articlesIncome Tax
Income Tax
Cost of Improvement to Make House Livable Eligible for deduction from Capital Gains
Income Tax
Income Tax
ITAT deletes Addition, Applying retrospective Section 56(2)(x)(b) 10% Safe Harbour Limit
Income Tax
Income Tax
Granting opportunity of hearing not mandatory for Local Committee on High Pitched Scrutiny Assessment
Income Tax
Income Tax
Reopening of concluded assessment after issue of final certificate under DTVSV not permissible
Income Tax
Income Tax
Addition u/s. 68 deleted as evidences demonstrated cash deposits were through agricultural income
Income Tax
Income Tax
Non-granting of opportunity of being heard is against principle of natural justice
Income Tax
Income Tax
Reassessment beyond 3 years for escaped income less than 50 Lacs impermissible: ITAT Mumbai
Income Tax
Income Tax
Plausible explanations were made for cash deposited during demonetization-ITAT deleted addition u/s 69A
Income Tax
Income Tax
Re-assessment beyond Time Limit under Section 149 Not Justified: ITAT Surat
Income Tax
Income Tax
Re-assessment notice issued to merged entity is void-ab-initio: ITAT Mumbai
Income Tax
Income Tax
Audit report filed belatedly: ITAT deleted penalty u/s 271B
Income Tax
Income Tax
Capital contribution was made by partners of the firm: ITAT deleted addition
Income Tax
Income Tax
Assessee did not appear despite service of notice: ITAT imposed cost of Rs. 5,000
Income Tax
Income Tax
