#Section 147
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5,090 articlesIncome Tax
Income Tax
Addition u/s. 68 matter send back for de novo proceedings due to unclear information: ITAT Bangalore
Income Tax
Income Tax
Reopening u/s. 148 justified as full material was not available with AO at time of assessment: Delhi HC
Income Tax
Income Tax
Income Tax Reassessment: Insights from SC Rulings in Ashish Agarwal & Rajeev Bansal
Income Tax
Income Tax
Mere Entering into Development Agreement doesn’t Allow Section 45(2) Invocation: ITAT Jaipur
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Income Tax
Reopening of assessment u/s. 148 after due application of mind justifiable: ITAT Chennai
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Income Tax
Landmark SC Judgment on TOLA & for 90000 Income Tax Reassessment cases
Income Tax
Income Tax
Granting opportunity to cross examine essential as addition based on 3rd party statement: ITAT Bangalore
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Income Tax
Non-compliance of notice due to COVID-19 restriction doesn’t attract penalty u/s. 272A(1)(d): ITAT Pune
Income Tax
Income Tax
Issuance of notice by Jurisdictional Officer invalid in view of provisions of section 151A: Himachal Pradesh HC
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Reassessment Invalid Due to Six-Day Notice Period Under Section 148A(b) Instead of Required 7 Days
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Income Tax
Reassessment Under Section 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC
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Cess fees is taxable as income derived from property held under trust: ITAT Delhi
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Income Tax
Reassessment was quashed on cash deposits due to AO’s vague reasoning and non-application of mind
Income Tax
Income Tax
