#Section 147
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5,090 articlesIncome Tax
Income Tax
Additional Evidence Admitted Post Death – ₹7.79 Cr Addition Restored for Fresh Verification
Income Tax
Income Tax
Credit Card Payments Explained – Addition u/s 69C Deleted in Absence of Unexplained Source
Income Tax
Income Tax
CM-Based Addition Deleted – No Evidence Beyond Investigation Wing Information
Income Tax
Income Tax
Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void
Income Tax
Income Tax
Reopening Quashed for Non-Supply of Reasons – Entire Assessment Held Void
Income Tax
Income Tax
Delay Cannot Defeat Justice – Ex-Parte Addition u/s 69 Set Aside for Fresh Examination
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits
Income Tax
Income Tax
Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)
Income Tax
Income Tax
ITAT Bangalore: Legitimate Deductions Cannot Be Denied for Non-Filing-Matter Remanded to Allow Form 16 Claims
Income Tax
Income Tax
ITAT Quashes AY 2015-16 Reassessment as Section 148 Notice Issued After 1st April 2021 Was Time-Barred
Corporate Law
Corporate Law
Retrospective tax notices issued under KMC Act was not valid
Income Tax
Income Tax
Income Tax Reassessment Quashed Due to Approval from wrong Authority: ITAT Pune
Income Tax
Income Tax
Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval
Income Tax
Income Tax
