#Section 148
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5,410 articlesIncome Tax

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Section 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata
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Section 148 Reassessment Quashed for Section 148A Breach; Bogus Purchase Addition Deleted: Ahmedabad ITAT
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Section 263 Revision Quashed as AO Took Plausible View After Enquiry: Chandigarh ITAT
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Section 148 Notice Issued by Officer Lacking Jurisdiction is Void: ITAT Raipur
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Section 69 Addition Unsustainable When Land Transactions Were on Employer’s Behalf: ITAT Delhi
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Interest on Unspent Government Grants Retains Grant Character Under Section 10(23C): ITAT Chandigarh
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Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi
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Section 69C Addition for Unexplained Capitation Fee Upheld: Delhi HC
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Permissive Entry Under JDA Is Not Transfer Under Section 2(47)(v): ITAT Bangalore
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Mumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts
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Pune ITAT Quashes Reassessment for No Section 143(2) Notice After Section 148 Return
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Section 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC
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Section 147 Reopening Invalid Where Section 153C Procedure Applies: Karnataka HC
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