#Section 147
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5,090 articlesIncome Tax
Income Tax
Additions Cannot Survive When Reassessment Is Quashed by High Court – Revenue’s Appeal Dismissed
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax
Income Tax
Reassessment Quashed as Time-Barred – Fresh Notice U/s 148 Issued Beyond Surviving Period After Ashish Agarwal Judgment
Income Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
Income Tax
Income Tax
Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation
Income Tax
Income Tax
Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels
Income Tax
Income Tax
ITAT Upholds Assessment Because Larger Bench Decision of HC Must Be Preferred Over Single Judge View
Income Tax
Income Tax
Reassessment Notice Upheld Because AO Followed CBDT and SC Directions
Income Tax
Income Tax
Reassessment Notice Invalid as It Was Issued to Non-Existent Entity: Bombay HC
Income Tax
Income Tax
Reassessment Notice Quashed Because It Was Issued Beyond Limitation: Bombay HC
Income Tax
Income Tax
TDS Default Order Time-Barred as Limitation Must Be Computed Quarter-Wise, Not Annually
Income Tax
Income Tax
