#Section 147
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5,090 articlesIncome Tax

Income Tax
Revision u/s 263 justified as AO grossly failed to verify nature and source of transaction
Income Tax

Income Tax
Addition towards unexplained credit not sustained as source of credit duly explained
Income Tax

Income Tax
Revision u/s 263 for non-invocation of section 115BBE on addition u/s 68 towards unexplained sundry creditors justified
Income Tax

Income Tax
Issuance of notice to demerged company is invalid
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Income Tax
Interest payment on cash loan covered u/s 69C as unexplained expenditure
Income Tax

Income Tax
Reopening of assessment without tangible material is invalid
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Income Tax
Cash Payment exceeding prescribed limit towards purchase of land disallowed as per section 40A(3)
Income Tax

Income Tax
Reopening of assessment after full and true disclosure of material facts unsustainable
Income Tax

Income Tax
Reopening of assessment u/s 147 based on information received by AO justified
Corporate Law

Corporate Law
PMLA: Bail rejected as satisfactory explanation regarding huge fixed assets & cash not furnished
Income Tax

Income Tax
Section 270A Penalty is not automatic & necessitate a substantial misrepresentation or suppression of facts
Income Tax

Income Tax
Non-Cooperation by Tax Consultant: ITAT Orders Fresh Adjudication
Income Tax

Income Tax
Addition u/s 68 merely based on suspicion unsustainable
Income Tax

Income Tax
