#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment Proceedings: AO’s ‘Reason to Believe’ Requirement Eliminated
Income Tax
Income Tax
Mumbai ITAT Invalidates Rectification Order for Non-Existent Entity Post-Merger
Income Tax
Income Tax
No addition for cash deposit & Balance when Accounted in books & duly explained
Income Tax
Income Tax
Section 115BBE Applies When Source of Income Unexplained
Income Tax
Income Tax
ITAT Quashes Assessment as AO Failed to Issue Section 148 Notice to All Legal Heirs After Individual’s Death
Income Tax
Income Tax
Identity, Creditworthiness & Transaction Genuineness Proven: Section 68 Addition deleted
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Income Tax
Assessment order passed in the name of a deceased individual is invalid: ITAT Jaipur
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Honesty of assessee cannot attract penalty under Section 271(1)(c)
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Income Tax
Section 115BBDA Does Not Apply to Domestic Companies: ITAT Hyderabad
Income Tax
Income Tax
Section 154(1A): AO cannot rectify any matter already decided in Appeal proceeding
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Income Tax
AO correctly assumed Section 147 jurisdiction if lack of full & true disclosure: Delhi HC
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Income Tax
ITAT Allows Section 54F Deduction for Multiple Units received pursuant to JDA
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Income Tax
AO cannot reopen the assessment only on suspicion: ITAT Mumbai
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Income Tax
