#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment Notice Time-Barred as Issued Beyond Limitation Period: Karnataka HC
Income Tax
Income Tax
ITAT Rejects Appeal Where Declared Capital Gains Accepted Without Adjustment
Income Tax
Income Tax
Delhi HC Quashed Reopening Notice as Issued Beyond Six-Year Limitation
Income Tax
Income Tax
Reopening Invalid Without Independent Material Showing Escapement: Gujarat HC
Income Tax
Income Tax
Refund of Earlier Advance Can’t Be Taxed as Accommodation Entry U/s 68: ITAT Delhi
Income Tax
Income Tax
Cash Deposits from Tractor Sales Can’t Be Taxed as Unexplained Income: ITAT Ahmedabad
Income Tax
Income Tax
Interest from co-op banks qualifies for Section 80P(2)(d) deduction: ITAT Indore
Income Tax
Income Tax
Agricultural Land Outside Municipal Limits Not a Capital Asset; Section 153C Proceedings Invalid Without Incriminating Material
Income Tax
Income Tax
Reopening Invalid for Want of Proper Approval – ITAT Quashes U/s 148 Notice
Income Tax
Income Tax
Charitable Trust as Pass-Through Entity: ITAT Deletes Interest Disallowance Rejects 8% Profit Estimation
Income Tax
Income Tax
Security Deposits from Contractors Not Cash Credits: ITAT Upholds Deletion of ₹22.61 Cr Addition
Income Tax
Income Tax
No Incriminating Material, No Addition: Bombay HC Dismisses Revenue Appeals in Search Cases
Income Tax
Income Tax
No Fresh Evidence? Telangana HC Invalidates Reopening of Completed Tax Assessment
Income Tax
Income Tax
