#Section 148
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5,409 articlesIncome Tax
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Forum Convenience Principle Favors Remedies in Kolkata as Cause of Action Originated There: Bombay HC
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Section 69A Addition Invalid Without Cross-Examination & Corroborative Evidence
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Reassessment notice u/s. 148 quashed as approval prescribed under amended section 151 not obtained
Income Tax
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Weighted deduction u/s. 35(1)(ii) disallowed as institution didn’t had valid registration
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IT Assessment Invalid Due to Absence of Transfer Order Under Section 127: ITAT Delhi
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Addition by Lower Authority Demonstrates Lack of Care, Reassessment Unwarranted
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Minor’s Income Clubbed in Mother’s Return Cannot Be Reassessed in Father’s Hands
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Rajasthan HC Rejects Writ Petition, Cites Alternative Remedy in Tax Assessment Case
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Section Notice liable to be quashed if not supported by reasons: Patna HC
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Denial of Opportunity to File Objections & Factual Error: ITAT Quashes Reassessment
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No jurisdictional error when material relied upon while passing order supplied to assessee
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Funds from foreign sources into NRE accounts not taxable in India in terms of section 10(4)
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Incorrect Assumption of Facts Renders Reopening Legally Untenable
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