#Section 148
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5,409 articlesIncome Tax
Income Tax
The New intercontinental ballistic missile of Income Tax Department
Income Tax
Income Tax
Original assessment completed after considering all facts hence re-assessment unsustainable
Income Tax
Income Tax
Borrowed Satisfaction & Necessity of Providing Material to Assessee before Reopening An Assessment
Income Tax
Income Tax
Extended time under TOLA not available for Sanction by Specified Authority U/S 151
Income Tax
Income Tax
Reopening by merely quoting Insight portal information is invalid
Income Tax
Income Tax
Draft submission regarding approval u/s 151 from competent authority for issue of notice u/s 148
Income Tax
Income Tax
Payment of IUC Charges is not “Fee for Technical Services” or “Royalty”
Company Law
Company Law
Authorized signatory of cheque, not being drawer, cannot be directed to pay interim compensation
Income Tax
Income Tax
Reassessment only because of difference in opinion of valuation as adopted by assessee is untenable
Income Tax
Income Tax
Reassessment proceedings without any new tangible material is unsustainable in law
Income Tax
Income Tax
Another Reassessment Notice Cannot be Issued by AO for Same AY
Income Tax
Income Tax
Reasons for reopening found to be non-existent, such defect is not curable by applying section 292B
Income Tax
Income Tax
Reassessment proceedings invalid as no failure in disclosing any material facts
Income Tax
Income Tax
