#Section 148
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5,409 articlesIncome Tax
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Accommodation entry: ITAT deletes Section 68 Addition of Rs. 1.17 Crore
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Income Tax
Mechanical Reliance on Information: Section 148 notice invalid
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Income Tax
Reassessment notice invalid if petitioner was not provided with complete details
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Income Tax
Delhi ITAT Quashes Reassessment for Non Receipt of Information at the time of Issuance of Section 148 Notice
Income Tax
Income Tax
ITAT quahses Section 270A Penalty Despite Non-Filing of Return for Capital Gains on Property
Income Tax
Income Tax
Calcutta HC Stays Section 148 IT Notice Due to Limitation and Pending Appeal
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Income Tax
HC Quashes Assessment Order for AO’s Failure to Consider Petitioner’s Response/documents
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Income Tax
Delhi HC Invalidates Reassessment Notice, Upholds Section 149(1)(b) Time Limits
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Income Tax
Section 153C Assessments Beyond 10 Years Block Period Invalid: Delhi HC
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Income Tax
Audit objections alone do not fulfill criteria for reopening assessments: Delhi HC
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Income Tax
Taxability of secondment receipts: ITAT deletes Section 271(1)(c) & 270A Penalty
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Subsidiary would only be deemed a PE if it satisfies specific tests outlined in DTAA
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Income Tax
Section 292BB cannot cure defect in notice to deceased assessee
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Income Tax
