#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment for AY 2015-16 Time-Barred After Rajeev Bansal Ruling: ITAT Kolkata
Income Tax
Income Tax
Bogus Purchases: ITAT Mumbai Restricts Addition to 5% Where Sales Are Undisputed
Income Tax
Income Tax
Penalty Deleted Where Income Already Disclosed & Additions Lead to Double Taxation
Income Tax
Income Tax
Change of Opinion: ITAT Pune Quashes Reassessment; Section 68 & 40(a)(ia) Additions Fail
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening Beyond 4 Years; Sub-Contract Disallowance Deleted
Income Tax
Income Tax
Notional JDA Income Not Taxable Without Real Accrual: ITAT Pune
Income Tax
Income Tax
Reassessment Quashed for Failure to Dispose Objections Before Order: ITAT Mumbai
Income Tax
Income Tax
Section 69 Cannot Be Invoked for Recorded Share Investments Merely for Premium Mismatch
Income Tax
Income Tax
Reassessment Addition Based Solely on Retracted Third-Party Statements Quashed: ITAT Mumbai
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Income Tax
Reassessment Quashed for Failure to Record Reasons Under Section 148: ITAT Mumbai
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Income Tax
Section 163 Inapplicable Without Direct or Indirect Income Flow to NRI: ITAT Hyderabad
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ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est
Income Tax
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Reassessment Quashed for Invalid Sanction u/s 151: Approval by PCIT Instead of PCCIT Held Void
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