#Section 147
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5,090 articlesIncome Tax
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Commission Agent Theory Accepted; Entire Bank Credits Not Taxable U/s 68
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Section 249(4)(b) Dismissal Reversed; One Opportunity to Explain Advance-Tax Liability
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Section 68 Addition Deleted; Loans from Alleged Entry Providers Accepted on Consistency
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Section 56(2)(vii)(b) Automatic, but DVO Reference Mandatory When Valuation Disputed
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Entire Bank Deposits Not Income; Only Profit Element Taxable @ 12%
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No Tangible Material: Reassessment Invalid; Bogus LTCG Addition Deleted– ITAT Chandigarh
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Reassessment u/s 148 Quashed Where No Addition Made on Recorded Reasons: ITAT Cuttack
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No Section 263 Action on Debatable Penny Stock LTCG After Full AO Probe: ITAT Mumbai
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Penalty u/s 271(1)(c) Not Leviable on Estimated Addition of Profit Element in Bogus Purchases: ITAT Mumbai
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Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar
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Survey Admission Alone Cannot Justify Full Disallowance: ITAT Chennai Restricts Land Development Expense Disallowance to 10%
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Reopening Based on “Reason to Suspect” Is Invalid: ITAT Chennai
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Bombay HC Quashed Section 148 Reassessment Notice for Approval by Wrong Authority
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