#Section 148
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5,411 articlesIncome Tax
Income Tax
ITAT Delhi Deletes 25% “Bogus Sales” Disallowance; Section 37 Not Applicable to Sales
Income Tax
Income Tax
Unexplained money u/s. 68 restored back as basic ingredients satisfactorily not explained
Income Tax
Income Tax
“Dumb Documents” Seized from Third Party Cannot Justify Income Addition
Income Tax
Income Tax
ITAT Deletes Tax Additions Based on Uncorroborated Dumb Diaries & Retracted Statements
Income Tax
Income Tax
Addition Based on Retracted Third Party Statement Without Cross-Examination Invalid
Income Tax
Income Tax
Section 148 Notice Based on ‘Factually Erroneous’ Transaction Year Invalid: Delhi HC
Income Tax
Income Tax
Rubber-Stamp Approval of 246 Assessments Struck Down by Delhi HC
Income Tax
Income Tax
Reopening Based Only on ACB Report: ITAT Quashes All 147 & 263 Orders
Income Tax
Income Tax
ITAT Confirms ₹36.59 Cr Addition for Bogus Sale of Shops via Accommodation Entry
Income Tax
Income Tax
Sale of Leasehold Property Not Hit by Section 50C & Full 54G Exemption Allowed: ITAT Grants Complete Relief to Assessee
Income Tax
Income Tax
Appeal Cannot Be Dismissed Merely for Two PANs; ITAT Remands Case
Income Tax
Income Tax
“Bogus Purchases” Overruled: ITAT Prioritizes Commercial Reality
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening of Assessment Without New Tangible Evidence
Income Tax
Income Tax
