#Section 147
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5,090 articlesIncome Tax
Income Tax
AO not entitled to commence proceedings for reassessment based on change of opinion
Income Tax
Income Tax
Initiation of proceedings against person other than searched person u/s 148 instead of 153C unsustainable
Income Tax
Income Tax
Reopening Without Tangible Evidence of Income Escapement is bad in law: HC
Income Tax
Income Tax
Arbitration award pursuant to family arrangement is not chargeable to tax
Income Tax
Income Tax
Value on date of agreement is considered when date of agreement fixing consideration and date of registration of property is different
Income Tax
Income Tax
Initiation of revisionary proceedings based on proposal by AO for making revision lacks jurisdiction
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Income Tax
Disallowance of expense owing to suspension of business unsustainable in absence of closure of business
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Income Tax
HC Quashes improperly served Section 148 notice
Income Tax
Income Tax
Debatable issue cannot be rectified u/s. 154 of the Income Tax Act
Income Tax
Income Tax
Orders passed beyond period of limitation prescribed u/s 153 (2A) was quashed
Income Tax
Income Tax
Notice for reopening of assessment issued on last date of limitation period is valid
Income Tax
Income Tax
ITAT Delhi Upholds Reassessment on ITR Non-Filing & Cash Transactions
Income Tax
Income Tax
No Section 54/54F Exemption for Investments in Wife & Daughter’s Name: ITAT Mumbai
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Income Tax
