#Section 148
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5,409 articlesIncome Tax
Income Tax
Aircraft Leasing Revenue Not Taxable Under India-Ireland DTAA: Delhi HC
Income Tax
Income Tax
Interest u/s. 234A waived as circumstances beyond assessee’s control disabled timely return filing
Custom Duty
Custom Duty
Customs recovery proceedings against dead person unsustainable: Delhi HC
Income Tax
Income Tax
Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
Income Tax
Income Tax
Reinitiating reassessment on same set of reasons on which assessment already concluded is unsustainable
Income Tax
Income Tax
Despite Scrutiny Assessment Reassessment Valid if Notice Issued Within Time Limit & if income escaped assessment
Income Tax
Income Tax
Exemption u/s 10(23C) Can’t Be Denied if AO Fails to Notify Authority on Contravention
Income Tax
Income Tax
Non-intimation to AO before removal of company’s name from ROC, assessment was valid even if passed in name of non-existent entity
Income Tax
Income Tax
Section 148A of the Income Tax Act
Income Tax
Income Tax
Matter referred to valuation officer but addition made without awaiting valuation report unsustainable
Income Tax
Income Tax
No reassessment if AO failed to issue mandatory notice u/s 143(2) before assessment
Income Tax
Income Tax
Reopening concluded assessment jurisdictionally not sustainable: Delhi HC
Income Tax
Income Tax
Addition Based Solely on Assessee’s Admission Without Evidence Not Sustainable: Rajasthan HC
Income Tax
Income Tax
