#Section 148
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5,412 articlesIncome Tax
Income Tax
Capital contribution was made by partners of the firm: ITAT deleted addition
Income Tax
Income Tax
Reassessment cannot be initiated based on a mere change in opinion: MP HC
Income Tax
Income Tax
No revision u/s 263 on the basis of “Borrowed Satisfaction”
Income Tax
Income Tax
E-Invoicing Software Solutions provided to Indian Company was taxable as “Fee For Technical Services” (FTS) u/s 5 (2)
Income Tax
Income Tax
AO’s Power to Reopen Cases vs. Preventing Arbitrary Exercise of Authority
Income Tax
Income Tax
Reassessment proceeding quashed as reasons for reopening doesn’t coincide with addition made
Income Tax
Income Tax
Reassessment proceedings quashed as order passed u/s. 148A(d) was non-speaking: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
Reopening based on material available during assessment proceedings not permissible: Bombay HC
Income Tax
Income Tax
Reopening based on same material on which assessment order was passed is impermissible
Income Tax
Income Tax
Failure to respond to Income Tax Notice was accepted considering Pathology Reports submitted by assessee
Income Tax
Income Tax
An intangible property cannot constitute a Permanent Establishment: Delhi HC
Income Tax
Income Tax
HC invalidates Section 148 notice due to non-compliance with faceless assessment provisions
Income Tax
Income Tax
Transaction already affirmed by Court during demerger cannot be again questioned by income tax department
Income Tax
Income Tax
