#Section 147
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5,090 articlesIncome Tax
Income Tax
Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai ITAT
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Income Tax
ITAT Quashes Reassessment over Incorrect PAN & for Non-Consideration of Reply
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Income Tax
Bombay HC Quashes Section 271-D Penalty as Quantum Appeal Was Pending
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Income Tax
Capital Gains Addition Cannot Stand When Property Sale Is Under Civil Dispute: ITAT Ahmedabad
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Income Tax
Participation in Reassessment Proceedings Cannot Cure Section 143(2) Notice Absence: ITAT Nagpur
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Income Tax
Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element
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AO Cannot Tax Entire Sale Consideration as Capital Gain Without Allowing Cost of TDR: Bangalore ITAT
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Income Tax
Section 69A Not Applicable to Recorded Bank Loans Tagged as Accommodation Entries: ITAT Mumbai
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Income Tax
ITAT Remands Cash Deposit Addition as Assessee Failed to Prove Business Activity
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Income Tax
Reassessment Quashed Because Property Was Purchased From Different Entity Than Alleged
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Reopening Invalid as Third-Party Seized Papers Did Not Match Assessee’s Land Transaction: Gujarat HC
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Income Tax
Section 263 Revision Invalid as CIT Raised Issues Beyond Reassessment Scope: ITAT Delhi
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Income Tax
ITAT Remands Section 69 Addition as Additional Evidence on PACS Transactions Required Verification
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Income Tax
