#Section 148
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5,407 articlesIncome Tax

Income Tax
Jurisdictional Defect: No Section 143(2) Notice After Reopening
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Revenue Appeal Dismissed After Reassessment Fails on Legal Grounds
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Sale of Agricultural Land Justifies Cash Deposits – ITAT Delhi Deletes Section 69A Addition
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Rental Income Taxed as House Property Due to Main Business Object
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Reopening Invalid If Original Issue Not Added in Assessment: ITAT Delhi
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Reassessment Quashed for Using Wrong Provision Instead of Search Route
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Reopening on Share Investment Set Aside Where Source of Funds Was Already Verified
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Section 148 Notice Invalid Because TOLA Extension Did Not Apply
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Small Stamp Duty Variations Cannot Trigger Section 56(2)(vii)(b) Deemed Income
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Shooting Location Receipts: ITAT Sends Back House Property vs Business Income Issue
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ITAT Delhi Upholds Deletion of Share Capital Addition: Section 68 Onus Discharged
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ITAT Rajkot Limits Political Donation Disallowance to 10% of Alleged On-Money
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Only Profit on Alleged On-Money Taxable, ITAT Rajkot Restricted Addition to 30%
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