#Section 147
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5,090 articlesIncome Tax
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DDT cannot be demanded from recipient of interest income: Delhi HC
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Addition towards unexplained cash credit u/s. 68 unwarranted as already declared and taxed as sales: ITAT Ahmedabad
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General order of approval by PCIT for action u/s. 147/148 invalid: Delhi HC
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ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
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Notice u/s. 148 cannot be issued after expiry of four/six years: Delhi HC
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Filing of Form 10B is a procedural requirement & should not negate substantive claim of exemption
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Ex-Parte Order Without Adjudication on Merits is Unsustainable: ITAT Ahmedabad
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Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata
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Passing of Section 148A(d) order based on fresh ground untenable: Delhi HC
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Section 68 Addition Justified Due to Unproven Genuineness & Creditworthiness: ITAT Ahmedabad
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Advance tax payment provisions doesn’t apply to reassessment proceedings: ITAT Indore
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Section 148 notice to NRI Without Mandatory Faceless Procedure Unsustainable: Telangana HC
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Bogus purchase addition cannot be based on superficial inquiry: Bombay HC
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