#Section 148
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5,413 articlesIncome Tax
Income Tax
Petition premature as objections can be raised before assessing authority
Income Tax
Income Tax
Discount towards sale of low-quality sponge iron to sister concern duly allowable
Income Tax
Income Tax
Reassessment unsustainable if No Tangible Link Found Between Income Assessment escaped & formation of Belief
Income Tax
Income Tax
Section 271(1)(c) Penalty not leviable if explanation with documentary evidence not found to be false
Income Tax
Income Tax
AO cannot reopen assessment u/s. 148 when order u/s. 245D is passed by Income Tax Settlement Commission
Income Tax
Income Tax
ITAT Declares Assessment Void Due to Non-Existent Entity
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Income Tax
ITAT Remands Matter to AO for Deduction Claim under Section 54F
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Income Tax
Revenue not allowed to add reasons to reasons recorded at the time of reopening notice u/s 148
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Income Tax
Mere Four Days to Respond to IT Act Section 148A(b), SCN Deemed Invalid
Income Tax
Income Tax
Section 148A(b) mandates notice of seven clear days: HC set-aside Assessment & Notice
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Income Tax
Adherence to Principles of Natural Justice must in Tax Assessment Proceedings: HC
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Assessee cannot resort to sham transactions or colourable devices for avoiding & evading tax
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Income Tax
Kerala HC Orders ITR Filing Within 1 Month for Belief in Section 80P Exemption
Income Tax
Income Tax
