#Section 147
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5,090 articlesIncome Tax
Income Tax
ITAT Bangalore: Cost of Construction Cannot Be Fully Disallowed; Matter Remanded to AO for Fresh Verification & Valuation
Income Tax
Income Tax
ITAT Bangalore Quashes Reopening Based on Wrong Bogus LTCG Assumption; Deletes Double Addition U/s 68
Income Tax
Income Tax
ITAT Quashes ₹11.23 Cr Reassessment as Section 148 Notice Held Time-Barred
Income Tax
Income Tax
ITAT Restores Appeal After Wrongful Dismissal for Non-Payment of Advance Tax
Income Tax
Income Tax
Reassessment Quashed as Year of Search Cannot Be Reopened Under Section 148
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Income Tax
Bombay HC Quashes Reassessment as Section 148 Notice Issued by Wrong Authority
Income Tax
Income Tax
Mere Third-Party Excel Sheet Insufficient for Section 69 Addition: ITAT Chandigarh
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Income Tax
ITAT Guwahati Quashes Reassessment Notice, Treats Loose Sheets as Dumb Documents, Deletes Protective Sec 69C Addition
Income Tax
Income Tax
ITAT Hyderabad Remands Agricultural Land vs Capital Asset Issue – Directs Proper Sec 2(14) Verification
Income Tax
Income Tax
ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient
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Income Tax
ITAT Kolkata Quashed Reopening Because It Was Based on Mere Change of Opinion
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Reassessment Solely on Audit Objection Invalid; Rule of Law Overrides Revenue Considerations: Delhi HC
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Income Tax
200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
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Income Tax
