#Section 148
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5,410 articlesIncome Tax
Income Tax
Reassessment Notices beyond Limitation – ITAT Delhi Quashes Proceedings
Income Tax
Income Tax
Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA
Income Tax
Income Tax
Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
Income Tax
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ITAT Remands Case to CIT(A) After Assessee Agrees to Cooperate
Income Tax
Income Tax
Reassessment Quashed: Approval for Notice Beyond 3 Years Must Be PCCIT, Not PCIT
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Search Assessment Barred: Limitation Period Starts When AO Gets Seized Papers
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ITAT Delhi Quashes 43 Search Assessments for Mechanical 153D Approvals
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ITAT Mumbai Reduces 100% Bogus Purchase Addition to Nominal GP Difference
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Revised Return After Detection Not Voluntary – ITAT Upholds 200% Misreporting Penalty
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Penny Stock Gains Upheld as Genuine – ITAT Quashes Reopening for Lack of Fresh Material
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ITAT Mumbai Quashes 263 Orders: No Incriminating Material to Revisit 80IC Claim U/s. 153A
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₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi
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AO Must Apply Three-Year Gross Profit Instead of Treating Sales as Bogus: ITAT Delhi
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