#Section 148
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5,412 articlesIncome Tax
Income Tax
Section 144C Can’t Extend Limitation: TP Assessment Quashed as Time-Barred
Income Tax
Income Tax
No Forfeiture, No Tax: Advance Can’t Be Income Under Section 56
Income Tax
Income Tax
ITAT Mumbai Quashed Reassessment Notice for Being Issued Beyond Limitation Period
Income Tax
Income Tax
Section 263 Revision Upheld as AO Taxed Only TDS Credit Instead of Undisclosed Commission
Income Tax
Income Tax
Section 292BB Can’t Cure Missing 143(2) Notice: ITAT Hyderabad
Income Tax
Income Tax
Reassessment Notice Quashed for Relying on Wrong Assessment Year Data
Income Tax
Income Tax
Reassessment Notice Quashed for Lack of Independent “Reason to Believe”
Income Tax
Income Tax
Section 144B Faceless Procedure Violations Require Clear Adjudication
Income Tax
Income Tax
No U/s 153A Addition, But Reassessment Power Explicitly Preserved
Income Tax
Income Tax
Section 148 Notice Invalid Without PCIT/PCDG Sanction After 3 Years
Income Tax
Income Tax
Section 69A Addition Deleted After NRI Husband’s Creditworthiness Established
Income Tax
Income Tax
Income Tax Rectification Order Quashed for Missing DIN & Limitation Breach
Income Tax
Income Tax
AO Cannot Reopen Assessment Based Only on Investigation Inputs
Income Tax
Income Tax
