#Section 147
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5,090 articlesIncome Tax
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Investment in Shares is Capital Account Transaction, Not Income: Delhi HC
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Reopening Without Cogent Material & on Mere Surmise/Conjecture is Unsustainable: ITAT Delhi
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ITAT allows Expenditure on power of attorney, air tickets, hotel stays against capital gain
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India-Thailand DTAA: Non-Resident’s Fee for Technical Services Exempt from Taxation
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Payment towards interconnect usage charges to foreign telecom operators not taxable in India: ITAT Mumbai
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Allahabad HC Invalidates Notice u/s. 148A(b) for Service to Unregistered Email ID
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Assessment framed Without Disposal of Assessee’s Objections is Invalid: ITAT Kolkata
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Section 276CC Prosecution: Appellate Proceedings Irrelevant but Wilful Failure to Furnish Returns Must Exist
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HC Quashes Reassessment Notice: Approval Granted Without Application of Mind
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ITAT Deletes Cash Deposit Addition; Source Linked to Property Sale Advance received by father
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Reopening of assessment u/s. 147 based on change of opinion is unsustainable-in-law: Bombay HC
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Receiving funds from a company alone doesn’t imply income evasion
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No Penalty under Section 271B if Penalty Already Levied under Section 271A
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