#Section 148
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5,408 articlesIncome Tax
Income Tax
20th Proviso to section 10(23C) applies prospectively hence denial of exemption u/s. 10(23C)(vi) not justified
Income Tax
Income Tax
Gujarat HC Quashes Income Tax Reopening Notice for Change of Opinion
Income Tax
Income Tax
Addition u/s 153A for completed assessments couldn’t be made without incriminating material
Income Tax
Income Tax
Family Settlement Compensation Taxable as Capital Gain; Section 54 & 54EC Deductions Allowed
Income Tax
Income Tax
Email Dispatch Date Treated as electronic Notice Issue Date: Delhi HC
Income Tax
Income Tax
Section 148 Notice Invalid: Jurisdictional AO Issued, Faceless Unit Assessed
Income Tax
Income Tax
Reopening quashed as objections raised not disposed of by AO: ITAT Mumbai
Income Tax
Income Tax
HC Remands Case: Directs AO to Pass Speaking Order Addressing Petitioner’s Objections
Income Tax
Income Tax
Section 147 Notice Invalid: AO Failed to Record Satisfaction & Disclosure Lapses Beyond 4-Year Limit
Income Tax
Income Tax
Madras HC Quashes Reassessment Notice against non-existent entity
Income Tax
Income Tax
AO Must Independently Apply Mind; Non-Application Vitiates Reassessment
Income Tax
Income Tax
Donations Misused for Personal Use Taxable Under Section 56(2)(x): ITAT Mumbai
Income Tax
Income Tax
Reassessment set aside as objections not dealt in accordance with GKN Driveshafts principle
Income Tax
Income Tax
