#Section 147
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5,090 articlesIncome Tax
Income Tax
Approved Isn’t Approval – Mechanical Section U/s 151 Kills Reopening at Birth
Income Tax
Income Tax
Property Received Under Family Settlement Not Taxable u/s 56(2) — Gift Deed Only a Formal Consequence
Income Tax
Income Tax
Recording of satisfaction note before initiation of proceedings u/s. 153C is invalid satisfaction
Income Tax
Income Tax
Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence
Income Tax
Income Tax
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Income Tax
Income Tax
Reopening Quashed for Non-Application of Mind & Wrong Sanction
Corporate Law
Corporate Law
SC Quashed Unreasoned Bail Order in Murder Case for Non-Application of Mind
Income Tax
Income Tax
₹3.40 Crore Housing Project Deduction Restored After Reopening Beyond 4 Years Set Aside
Income Tax
Income Tax
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Re-assessment U/s 147 Quashed as Time-Barred — Stay Period Ends on Date of Vacation, Not Communication
Income Tax
Income Tax
Borrowed Satisfaction from Insight Portal Invalid; Re-opening Section 68 Addition Quashed
Income Tax
Income Tax
