#Section 148
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5,408 articlesIncome Tax
Income Tax
Section 271(1)(c) Penalty Invalid Where Income is Determined on Presumptive Basis: ITAT Mumbai
Income Tax
Income Tax
Expense Disallowance Reduced to 10% of Turnover Due to High Estimation
Income Tax
Income Tax
Beyond the Deadline: Reassessment Quashed Following SC’s Rajeev Bansal Ruling
Income Tax
Income Tax
Unexplained Money: ₹6.90 Lakh Addition u/s 68 Deleted as Cash Belonged to Seven Legal Heirs
Income Tax
Income Tax
Section 69 Addition Deleted as Property Investment Fully Funded from Foreign Salary
Income Tax
Income Tax
ITAT Delhi Quashes Reopening for Wrong AY, No Failure to Disclose & Mechanical Approval
Income Tax
Income Tax
No Tax, No Under-Reporting: ITAT Mumbai Deletes 270A Penalty on Mere Re-classification of Loss
Income Tax
Income Tax
ITAT Restores ₹15 Crore Cash Addition: CIT(A) Failed to Seek Remand Report & Violated Rule 46A
Income Tax
Income Tax
Revision u/s 263 Quashed: No Specific Error Identified by PCIT
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Income Tax
Contractual Late Delivery Charges Not Penalty, Reopening Without New Material invalid
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Income Tax
Section 69A Addition Deleted: AO Must Prove Cash Deposit Isn’t Sale Consideration
Income Tax
Income Tax
Reassessment proceedings initiated with approval from wrong authority is invalid: ITAT Delhi
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Income Tax
Reassessment Notice invalid if approved by JCIT instead of Pr.CIT after four years
Income Tax
Income Tax
