#Section 147
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5,090 articlesIncome Tax
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Reassessment Quashed as Section 148 Notice Was Issued by JAO Instead of FAO
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Reassessment Quashed Because Notice Issued to Non-Existent Company After LLP Conversion
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Reassessment Notice Issued to Deceased Person Invalid – Entire Proceedings u/s 147 Quashed – ITAT Bangalore
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Cash Deposits in Partner’s Personal Bank Account Explained as Firm’s Business Receipts – Addition U/s 69A Deleted
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Section 11 Benefit Depends on Cost-Based Pricing Because Profit Motive Matters: ITAT Raipur
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Sec 44AD: Cash Deposits Within Turnover Not Unexplained; ITAT Deletes Additions Based Only on Survey Statement
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ITAT Sets Aside ₹169.75 Cr Addition Because Parallel Proceedings Arose After Reassessment Was Set Aside
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Reassessment Valid Where Loose Papers and Purchaser’s Statement Indicate On-Money: ITAT Ahmedabad
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Faceless Reassessment Invalid Because Section 151A Scheme Was Not Yet Notified: ITAT Kolkata
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Reassessment Notice Quashed as Issued Beyond Surviving Limitation Under TOLA and Section 149
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Rs. 50 Lakh LIC Investment Treated as Unexplained Due to Failure to Prove HUF Source
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Interest Under Section 28 of Land Acquisition Act Not Taxable as ‘Other Sources’: ITAT Delhi
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Excel Sheet Alone Not Sufficient Proof: ITAT Ahmedabad Deletes Cash Payment Addition
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