#Section 147
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Revenue’s Right to Reassess Doesn’t Override Sec 149 Limitation: Delhi HC
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Profit attribution to Permanent Establishment in India is fact based: Delhi HC
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Reopening of assessment based on wrong facts liable to be quashed: ITAT Mumbai
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Section 143(1) is not considered an assessment by the AO for purposes of Section 147
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Addition untenable as decentralized grants routed through assessee is not actually accrued or arisen
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ITAT sets aside Ex-Parte Addition Due to Assessee’s Illness, Husband’s Death; Remands Case to CIT(A)
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Section 115JB Inapplicable to corresponding new bank: ITAT Bangalore
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Completion of revisionary proceeding within short span of 12 days unjustified: Matter restored back
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Provisions of 68 are not applicable on the sale transactions which is already credited in P&L: ITAT Jaipur
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No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores
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Reassessment u/s. 147 not justified as reasons recorded is plagued with several defects: ITAT Delhi
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CIT(A) Must Provide Reasoned Order and Fair Hearing: ITAT Jaipur
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No addition for Bogus purchases if CESTAT ruled that purchases were not bogus
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