#Section 148
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5,408 articlesIncome Tax
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ITAT Mumbai Quashes Reassessment and Deletes FCTR Addition for Bank of Baroda
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ITAT Hyderabad Quashes Reassessment Where PCIT Approved Notice Beyond Three Years
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ITAT Mumbai: Three-Year Outstanding Liability Not Cessation Under Section 41(1)
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ITAT Mumbai: Investigation Report Alone Cannot Sustain Penny Stock Addition
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ITAT Delhi Deletes ₹5.90 Crore Section 68 Addition for Lack of Evidence
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Ahmedabad ITAT: Bogus Purchase Addition Limited to 12.5% Profit Where Sales Accepted
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Kolkata ITAT: ₹20.13 Cr Bank Credits Not Turnover; Fresh Chance to Prove Pass-Through Transactions
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Gujarat HC Quashes Section 148 Reopening for Absence of New Tangible Material
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Madras HC: Investigation Wing Information Alone Cannot Justify Reassessment
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ITAT Bangalore: Property Cost Cannot Be Assumed Nil Merely for Lack of Old Records
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Gujarat HC Sets Aside Section 148 Reopening Where Depreciation Facts Were Disclosed
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Delhi HC: Section 147A Amendment Confirms Concurrent FAO- JAO Jurisdiction
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Delhi ITAT: Section 44AD Cannot Be Forced Without Assessee’s Option
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