#Section 147
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5,090 articlesIncome Tax
Income Tax
Section 68 inpplicable to Unsecured Loan Repaid by Cheque in next Year
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Income Tax
Reassessment after four years unsustainable as failure of assessee to disclose full material facts not proved
Income Tax
Income Tax
Expenditure incurred for earning income is to be allowed even if society not registered u/s 12A
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Income Tax
No Deduction u/s 48 for Post-Acquisition Mortgage Debt Repayment
Income Tax
Income Tax
AO Must Allow 4 Weeks After Rejecting Objections to Reassessment
Income Tax
Income Tax
CIT Appeal cannot be dismissed for mismatch in grounds of appeal & form 35
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Income Tax
No Reassessment for Appealed Issues
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Income Tax
Purchases reflected in books can’t be treated as unexplained investment
Income Tax
Income Tax
No Penalty under 271(1)(c) if income is furnished to Tax Authorities at initial assessment stage
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Income Tax
Reassessment Under Income Tax Act, 1961 (Pre & Post ‘Ashish Agarwal’)
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Notice issued u/s 153C without valid satisfaction notice is bad-in-law
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Income Tax
Reasons for reopening recorded by authority not having territorial jurisdiction is bad-in-law
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Income Tax
Re-assessment of income u/s 147 merely based on change of opinion invalid
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Income Tax
