#Section 148
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5,412 articlesIncome Tax
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ITAT Delhi quashes reassessment initiated by AO on incorrect facts
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Addition u/s 68 deleted as genuineness and creditworthiness of lender proved: ITAT Delhi
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PCIT’s mere “Yes” Not Valid Approval under Section 151: Delhi HC
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If No Addition Based on Reopening Reasons, Other additions Unsustainable
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ITAT upholds Reassessment of Company for land acquired by it before incorporation through Directors
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Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
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Payment to related party cannot be disallowed u/s. 40A(2)(b) as AO failed to prove it as unreasonable: ITAT Delhi
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Lack of Legal Understanding & Consultant’s Technological Limitations: ITAT denied Condonation of delay
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Personal hearing is mandatory before issuing Section 148A(d) orders: Kerala HC
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Kerala HC: Personal Hearing Required for IT Act Section 148A(d) Orders
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Personal Hearing Mandatory for IT Act Section 148A(d) Orders: Kerala HC
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No Evidence of Cash Payments for Demand Drafts to 34 Parties: ITAT deletes addition
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Liaison Office having active role treated as Permanent Establishment in terms of Article 5(2) of India-Germany DTAA
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