#Section 147
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5,090 articlesIncome Tax
Income Tax
ITAT upholds enhancement by CIT(A) as addition were based on facts & not mere suspicion
Income Tax
Income Tax
Cash Deposits During Demonetization Don’t Automatically Taint Assessee
Income Tax
Income Tax
ITAT Deletes Additions for Unexplained Cash Deposits Based on Submitted Evidence
Income Tax
Income Tax
Revenue Cannot Use Reassessment Powers as a Review Mechanism
Income Tax
Income Tax
Validity of Reopening Assessment Beyond Four-Year Limitation Period Hinges on Assessee’s Full Disclosure
Income Tax
Income Tax
ITAT follows principle of consistency; Restricts addition for Bogus Purchase to 3%
Income Tax
Income Tax
HP HC Quashes Reassessment as it was Based on ‘Change of Opinion’
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Income Tax
DRP’s Rejection of Belated Objections Doesn’t Extend Assessment Limitation: ITAT Delhi
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Income Tax
Assessment Order Against Deceased Person is Null & Void: Karnataka HC
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Income Tax
Validity of Section 148 notice by Jurisdictional AO instead of Faceless AO
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Income Tax
Alleged circular transactions & Bogus Invoicing: HC upheld validity of reassessment proceedings
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Income Tax
On same observation & issue PCIT cannot direct to make enquiry what he deem fit
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Income Tax
Deeming Provisions of Section 50C Not Apply to Leasehold Rights: ITAT Delhi
Income Tax
Income Tax
