#Section 147
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5,090 articlesIncome Tax
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Investor Cannot Be Denied Section 10(35) Exemption for Mutual Fund Violations: Pune ITAT
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Section 148 Notice Quashed for Vague Reasons & Lack of Supporting Material: ITAT Pune
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Unaccounted sales must be taxed on net profit basis, not on gross profit: ITAT Delhi
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Section 56(2)(x) Applicability Depends on Agreement Date; Mistaken Tax Payment Refundable: ITAT Mumbai
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Section 37(1) Business Expenditure Cannot Be Disallowed Without Adverse Findings: ITAT Jodhpur
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1439-day delay in Filing Appeal Condoned & Matter Remanded for Fresh Assessment: ITAT Kolkata
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Section 143(2) Notice & Valid Draft Assessment Mandatory U/s 144C: ITAT Mumbai
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Section 68 Inapplicable to Sale Proceeds of Disclosed Investments: ITAT Delhi
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Section 68 Addition on Sale of Previously Disclosed Shares Deleted to Avoid Double Taxation: ITAT Delhi
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Assessment Order Passed on Deceased Person Is Nullity in Law: ITAT Ahmedabad
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Section 148 Reopening Based on Incorrect Facts & Borrowed Satisfaction Quashed: ITAT Kolkata
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Section 271(1)(c) Penalty Unsustainable When Section 148 Returned Income Accepted Without Addition: ITAT Chennai
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Bombay HC Deletes Penalty as Bogus Purchase Addition Was Based on Estimation
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