#Section 148
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5,410 articlesIncome Tax
Income Tax
ITAT Rules Employer Advances Cannot Be Treated as Unexplained Money Without Verification
Income Tax
Income Tax
Assessment Under Section 147/144 Struck Down for Not Issuing Section 143(2) Despite Valid Return
Income Tax
Income Tax
Reopening for Depreciation Claim: SC Dismisses Revenue Appeal Over Delayed Filing
Income Tax
Income Tax
Faceless Assessment Prevails: JAO’s Reassessment Notice Invalid, Revival If SC amends Law
Income Tax
Income Tax
Same-Day 153D Approval Invalidates Section 153A Assessments
Income Tax
Income Tax
AO Mistake on ROI Leads to Section 54F Reassessment Remand
Income Tax
Income Tax
Penny-Stock Reassessments Upheld, But Ex-Parte Orders Set Aside
Income Tax
Income Tax
Sale Proceeds Cannot Be Taxed as Income Without Capital Gains Computation
Income Tax
Income Tax
Manual Section 148 Notices Violate CBDT Escaping Assessment Scheme
Income Tax
Income Tax
Non-Speaking CIT(A) Order Quashed; IDS & JDA Issues Re-Examined
Income Tax
Income Tax
Non-Speaking Order Set Aside – ITAT Sends ₹7.26 Cr Capital-Gain Dispute Back to CIT(A)
Income Tax
Income Tax
Tribunal Upholds JAO Reassessment Despite Faceless Procedure Requirement
Income Tax
Income Tax
Section 68 Cannot Apply When No Credit Exists: Tribunal Rejects ₹49.98 Lakh Allegation
Income Tax
Income Tax
