#Section 148
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5,413 articlesIncome Tax
Income Tax
Income Tax Jurisdiction Defect: ACIT Cannot Issue 148 Notice Below ITO’s Prescribed Monetary Limit
Income Tax
Income Tax
ITAT Deletes Addition on Alleged Shell Company Funds as AO Failed to Prove Transaction
Income Tax
Income Tax
Section 148 Reassessment Stayed Pending SC Verdict: HP HC
Income Tax
Income Tax
Tax Relief on Peak Credit: ITAT Accepts Source of Funds Proved by Group Entity Confirmations
Income Tax
Income Tax
ITAT Quashes Reassessment: Revenue’s Appeal Fails Because 148 Notice Invalidity was Unchallenged
Income Tax
Income Tax
Reassessment notice u/s. 148 quashed as being barred by limitation
Income Tax
Income Tax
Reopening must be on the same reason on which addition is made- ₹1.30 Cr Addition Deleted
Income Tax
Income Tax
Reassessment order in absence of notice u/s. 143(2) is bad-in-law
Income Tax
Income Tax
Notional Foreign Exchange Gain from year-end revaluation of a loan on capital account was not taxable income
Income Tax
Income Tax
Revenue Cannot Reopen Closed Cases on Previously Verified Share Capital
Income Tax
Income Tax
One Commission, Two Tax Demands? ITAT Says: Verify First – No Double Taxation
Income Tax
Income Tax
“Kalra Ji” on Loose Papers Not Enough: ITAT Deletes ₹1.2 Cr Addition for Lack of Evidence
Income Tax
Income Tax
No addition of ₹3.55 Cr addition u/s 68 in Accommodation Entry Dispute as there was genuineness of transaction
Income Tax
Income Tax
