#Section 147
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5,090 articlesIncome Tax
Income Tax
Revisionary order passed u/s 263 without granting an opportunity of being heard is unsustainable
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unjustified as source of credit entries explained
Income Tax
Income Tax
Discount towards sale of low-quality sponge iron to sister concern duly allowable
Income Tax
Income Tax
Reassessment unsustainable if No Tangible Link Found Between Income Assessment escaped & formation of Belief
Income Tax
Income Tax
Revisionary proceedings not illegal when assessee remained non-compliant in explaining his case
Income Tax
Income Tax
AO cannot reopen assessment u/s. 148 when order u/s. 245D is passed by Income Tax Settlement Commission
Income Tax
Income Tax
Nature of Land at Agreement Time Determines Agricultural or Industrial Classification
Income Tax
Income Tax
Interest u/s 234B of the Income Tax Act chargeable on assessed income and not returned income
Income Tax
Income Tax
No section 69 addition in hand of shareholder for unexplained investment
Income Tax
Income Tax
CBDT Circular doesn’t Apply to Non-Penny Stock Share Transactions
Income Tax
Income Tax
ITAT Remands Matter to AO for Deduction Claim under Section 54F
Income Tax
Income Tax
Denial of Cross-Examination: Calcutta HC Remands Income Tax Reassessment Order
Income Tax
Income Tax
Revenue not allowed to add reasons to reasons recorded at the time of reopening notice u/s 148
Income Tax
Income Tax
