#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment for Pre-CIRP Period Quashed as Resolution Plan Bars Fresh Tax Proceedings
Income Tax
Income Tax
ITAT Allows Penny Stock LTCG Claim for Failure to Disprove Documentary Evidence
Income Tax
Income Tax
Madras HC Quashes Reassessment as Assessee Fully Disclosed Material Facts
Income Tax
Income Tax
Addition on Property Purchase Deleted as Agricultural Land Was Beyond Municipal Limits
Income Tax
Income Tax
ITAT Mumbai Grants Relief After Portal Glitch Prevented Assessee from Appearing Before CIT(A)
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment Because Section 148 Notice Was Issued to Deceased Assessee
Income Tax
Income Tax
LTCG Cannot Be Taxed in Wife’s Hands When Property Settled by Husband – ITAT Deletes Rs. 19.86 Cr Addition
Income Tax
Income Tax
ITAT Pune: Reopening After 4 Years Invalid When Share Premium Details Already Disclosed – Rs. 30 Cr Addition u/s 68 Deleted
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148 Held Time-Barred & Ante-Dated
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Income Tax
ITAT Chennai Quashes Reassessment – Notice U/s 148 Invalid for Want of Approval from Correct Authority U/s 15
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Income Tax
ITAT Pune: Entire Bank Deposits Cannot Be Taxed – Income to Be Estimated @2% on Deposits in Renukamata Society Account
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Income Tax
Expenditure Cannot Be Disallowed Solely for Non-Response to Notices U/s 133(6); Matters Remanded for Proper Verification
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Income Tax
CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
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Income Tax
