#Section 148
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5,412 articlesIncome Tax
Income Tax
Issuance of notice and passing of order against non-existent entity is bad-in-law
Income Tax
Income Tax
No assessment can be reopened merely on the basis of change of opinion
Income Tax
Income Tax
Mechanical issuance of notice u/s 148 of the Income Tax Act is unsustainable
Income Tax
Income Tax
Mere non-attendance of summons cannot be reason to disbelieve genuineness of transaction
Income Tax
Income Tax
Addition u/s. 68 unsustainable as genuineness of depositors proved
Income Tax
Income Tax
Reopening of assessment merely based on change of opinion is unsustainable
Income Tax
Income Tax
DTVSV Benefit Rejection Over pending Non-Tax Arrears Prosecution Unjustified
Income Tax
Income Tax
Additional Deduction Claimable Under Section 80JJAA After Return Filing
Income Tax
Income Tax
Reopening of completed assessment beyond four years unjustified as material facts fully and truly disclosed
Income Tax
Income Tax
Amendment to provisions of section 50C(1) is retrospective in nature
Income Tax
Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax
Income Tax
Broadcasting Reproduction Right not covered under definition of Royalty under Article 12 of India-USA DTAA
Income Tax
Income Tax
ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence
Income Tax
Income Tax
