#Section 147
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5,090 articlesIncome Tax

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ITAT Delhi quashes reassessment initiated by AO on incorrect facts
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Addition u/s 68 deleted as genuineness and creditworthiness of lender proved: ITAT Delhi
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PCIT’s mere “Yes” Not Valid Approval under Section 151: Delhi HC
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If No Addition Based on Reopening Reasons, Other additions Unsustainable
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Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
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ITAT Quashes Assessment Order and Demand Notice Due to Missing DIN
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Liaison Office having active role treated as Permanent Establishment in terms of Article 5(2) of India-Germany DTAA
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ITAT condones Delay in filing appeal due to Mistake of Counsel & restore matter to CIT(A)
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No Section 11(1) Exemption for Memento Expenses to Milk Association Heads
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Instructions to AO’s for initiating Section 147 proceedings in e-Verification cases
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Non-Tax-Audited Individual Exempt from TDS Deduction under Section 194C
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Kerala HC Dismisses Writ Petition on Unexplained Cash Deposit
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Change of Opinion Does Not Justify Assumption of Escaped Taxable Income
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