#Section 148
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5,407 articlesIncome Tax
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Option money is capital receipt: ITAT Delhi
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ITAT Mumbai Voids Reassessment, Deletes Section 56(2)(viia) Addition
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Concluded assessments cannot be reopened merely based on suspicion: Delhi HC
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Holding Period Starts From Agreement Date, Not Possession: ITAT Mumbai
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Absence of full & true disclosure of material facts: Reopening of Assessment Justified
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Principles Governing Reopening of Assessment Under Section 147 – Gujarat HC
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GKN Driveshafts: SC Clarifies Reassessment Process
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Different floors to be construed as single residential unit for Section 54F deduction: ITAT Delhi
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Setting Best Judgment Assessment to AO by CIT(A) Without Addressing Jurisdiction Validity Unjustifiable
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Reassessment U/S 147 Quashed Due to Full & True Disclosure of Material Facts
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Deduction Allowed for Loss on Sale of Pledged Shares to Satisfy Sister Concern’s Dues
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Passing of rectification order u/s. 154 without opportunity of being heard is bad-in-law
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Reopening Notice Invalid If Issued in Deceased Assessee’s Name: Delhi HC
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