#Section 147
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5,090 articlesIncome Tax
Income Tax
Disallowance u/s 36(1)(iii) unsustainable as advance given during normal course of business
Income Tax
Income Tax
Mere proving identity of creditor is insufficient, genuineness of transaction is also to be proved
Income Tax
Income Tax
Section 148A(d) order invalid if approval was taken from wrong authority
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Income Tax
Reassessment proceedings unsustainable as full and true material facts provided
Income Tax
Income Tax
Ex-parte order unjustified as revenue failed to carry out primary duty post non-service of notice
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Income Tax
Reopening of assessment based on mistaken factual premise is unsustainable
Income Tax
Income Tax
Reopening of assessment unsustainable as prerequisite for reopening beyond four years not fulfilled
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Income Tax
SC on clarification filed by Revenue in matter of Abhisar Buildwell P Ltd
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AO cannot reopen the assessment based on very same material & take another view
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Income Tax
ITAT directs CIT(A) to examine if mandatory notice u/s 143(2) was issued by AO before issue of reassessment order
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Reassessment triggered on a change of opinion as to calculation of tax payable is invalid
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AO to provide reasons to disbelieve bank statements for reopening of assessment
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Income Tax
Reopening of assessment based on mere change of opinion is unsustainable
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Income Tax
