#Section 148
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5,409 articlesIncome Tax
Income Tax
Gift for personal use from family members doesn’t require any special occasion
Income Tax
Income Tax
Reassessment proceedings unsustainable as material facts fully and truly disclosed
Income Tax
Income Tax
Delhi HC Orders Re-Adjudication on Same-Day Notice & Reassessment Order
Income Tax
Income Tax
Reasoned outcome based on analysis of material prevails when two contradictory outcomes are delivered
Income Tax
Income Tax
ITAT Delhi invalidates reassessment made without recording the requisite reasons
Income Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
Assessment order based on invalid notice u/s 148 is unsustainable
Income Tax
Income Tax
Case can be transferred from Jurisdictional AO to Central Circle u/s 127
Income Tax
Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Income Tax
Income Tax
Re-assessment beyond 4 years without recording satisfaction of CIT is invalid
Income Tax
Income Tax
Reopening u/s 147 without recording specific reasons is invalid
Income Tax
Income Tax
Matter set aside to test enforceability of agreement to sell vis-à-vis fresh affidavit
Income Tax
Income Tax
Literal interpretation of language of Section 245A of Income Tax Act is justified
Income Tax
Income Tax
