#Section 147
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5,090 articlesIncome Tax
Income Tax
Gujarat HC Quashed Reopening Due to Absence of Fresh Tangible Material
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal In Limine Without Adjudication on Merits
Income Tax
Income Tax
Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
Income Tax
Income Tax
ITAT Chandigarh Quashed Reassessment Beyond Four Years for No Disclosure Failure
Income Tax
Income Tax
Rural Agricultural Land Outside Section 56(2)(vii)(b): ITAT Deletes ₹59.33 Lakh Addition
Income Tax
Income Tax
Interest from Deposits with Co-operative Banks Qualifies for Section 80P(2)(d): ITAT Allows Deduction in Full
Income Tax
Income Tax
Interest from Co-operative Banks Eligible for Section 80P(2)(d): ITAT Remands for Limited Verification
Income Tax
Income Tax
Cash Deposits of Mobile Recharge Distributor Not Unexplained: ITAT Upholds Deletion of ₹1.95 Crore Addition
Income Tax
Income Tax
Reopening under Section 147 Invalid Where Search Material Triggers Section 153C
Income Tax
Income Tax
Section 69A Addition Quashed Where Presumptive Income Was Declared
Income Tax
Income Tax
Reassessment Quashed as No Addition Made on Original Reopening Issue
Income Tax
Income Tax
Mere Claims of Cheque Discounting Insufficient to Explain Bank Credits: ITAT Surat
Income Tax
Income Tax
Bogus Purchases Can’t Be Added in Full When Sales Are Accepted: ITAT Restricts Addition to 3% GP
Income Tax
Income Tax
