#Section 147
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5,090 articlesIncome Tax
Income Tax
Sales Accepted, Books Not Rejected: ITAT Cuts Bogus Purchase Addition to 5%
Income Tax
Income Tax
Appeal Dismissal Under Section 249(4)(b) Invalid Without Advance Tax Liability: ITAT Hyderabad
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1st April 2021
Income Tax
Income Tax
Suspicion Is Not Evidence: ITAT Deletes Rs. 3.68 Crore ‘On-Money’ Addition Based on Flat Allotment Letters
Income Tax
Income Tax
Loose Papers Alone Cannot Justify Income Tax Reopening Without Corroborative Evidence: Gujarat HC
Income Tax
Income Tax
ITAT Remands Reassessment Case Due to Failure to Examine Additional Evidence
Income Tax
Income Tax
Share Premium Can’t Be Taxed U/s 68 Merely Because AO Finds It Excessive: Mumbai ITAT
Income Tax
Income Tax
Reassessment Beyond Four Years Invalid Without Finding of Failure to Disclose Material Facts: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Investment Addition as Bank Records Proved Source of Funds Despite Non-Production of Mother
Income Tax
Income Tax
Pre-1 Oct 2009 Share Gifts Not Taxable Under Section 56(2)(vii)(c): ITAT Mumbai
Income Tax
Income Tax
ITAT Quashes Reassessment as Reasons Recorded for Section 148 Notice Were Unsigned
Income Tax
Income Tax
Bogus Purchase Addition Can’t Be 100% When Sales Are Accepted: ITAT Mumbai
Income Tax
Income Tax
JAO Cannot Bypass Faceless Reassessment Framework: Telangana HC
Income Tax
Income Tax
