#Section 147
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5,090 articlesIncome Tax
Income Tax
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
Income Tax
Income Tax
Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
Income Tax
Income Tax
Assessment Without SCN on Proposed Additions Violates Natural Justice: Gujarat HC
Income Tax
Income Tax
Karnataka HC Quashed Reassessment as It Was Based on Mere Change of Opinion
Income Tax
Income Tax
ITAT Deletes ₹75 Lakh Addition Due to Absence of Evidence of Property Sale
Income Tax
Income Tax
ITAT Delhi Restricts Section 69 Addition as Unsupported Extrapolation Lacked Evidence
Income Tax
Income Tax
Section 10AA Deduction Cannot Be Denied as CA Filed Wrong Form: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Jaipur Quashes Section 271D Penalty as It Was Barred by Limitation
Income Tax
Income Tax
ITAT Deletes Additions as AO Made No Independent Inquiry Beyond ACB Information
Income Tax
Income Tax
Site Restoration Deduction Allowed due to PSC contractual obligation
Income Tax
Income Tax
Delay in Income Tax Appeal Condoned as Jail Custody Prevented E-Filing
Income Tax
Income Tax
Section 68 Addition Deleted as Earlier Accepted Shares Can’t Be Held Bogus: ITAT Kolkata
Income Tax
Income Tax
Reassessment Order Passed Beyond Section 153 Limitation was Time-Barred: Chhattisgarh HC
Income Tax
Income Tax
