#Section 147
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5,090 articlesIncome Tax
Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax
Income Tax
Deduction u/s 80IA(4) of Income Tax Act available to developer of infrastructure facility
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Broadcasting Reproduction Right not covered under definition of Royalty under Article 12 of India-USA DTAA
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ITAT upheld Section 147 reopening as AO had tangible material in his possession
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ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence
Income Tax
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Reassessment of income other than income for which AO had formed a reason is unjustified
Income Tax
Income Tax
Reopening u/s 148 fails as was based on material which no longer exists as being legally incorrect
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Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
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Denial of deduction u/s. 80IB(10) unjustified as separate building planning permission obtained for each block
Income Tax
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Reassessment u/s. 147 without new tangible material is unsustainable
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Order framed u/s 153C without incriminating material found during search is unsustainable
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Reassessment On Suspicion For Making Further Inquiry Unsustainable
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Reassessment based on change of opinion without any tangible new information unsustainable
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Income Tax
