#Section 147
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5,090 articlesIncome Tax
Income Tax
Without incriminating material, additions cannot be made to completed/unabated assessments
Income Tax
Income Tax
Reopening Based on Wrong Facts or assumptions is Invalid: ITAT Mumbai
Income Tax
Income Tax
Section 56(2)(vii)(c) not applicable to bonus shares as no Transfer of Property
Income Tax
Income Tax
Reassessment cannot be based merely on suspicion or unverified information
Income Tax
Income Tax
Reopening Without New Material & on Mere Change of Opinion invalid
Income Tax
Income Tax
Reassessment cannot be based solely on reevaluating existing facts without new substantive material
Income Tax
Income Tax
No re-opening of assessment on mere change of opinion without nexus with original materials
Income Tax
Income Tax
ITAT Sets Aside CIT(A)’s Order for not providing fair & reasonable opportunity
Income Tax
Income Tax
Non-Filing of GST Return by Supplier – Assessment Reopening Validity- ITAT Mumbai Order
Income Tax
Income Tax
Section 153A: No Additions Without Incriminating Material for Completed Assessments
Income Tax
Income Tax
ITAT Can Holistically Evaluate Disclosures and Make Additions to Taxpayers’ Declared Income
Income Tax
Income Tax
Finalized Assessment Cannot Be Reopened for Property Deed Re-registration
Income Tax
Income Tax
No issuance of reopening notice on mere suspicion of Bogus Unsecured Loan: ITAT Kolkata
Income Tax
Income Tax
