#Section 148
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5,408 articlesIncome Tax
Income Tax
Suspicion Cannot Replace Evidence When Property Investment Is Fully Explained: ITAT Mumbai
Income Tax
Income Tax
No addition regarding commission income earned by PSPL as it was not an undisclosed income
Income Tax
Income Tax
Reassessment Proceedings Held Void as Jurisdiction Was Assumed Beyond Limitation Period
Income Tax
Income Tax
CA Acting as Conduit for Clients’ Tax Payments Cannot Be Taxed on Deposits: ITAT Chennai
Income Tax
Income Tax
Appeal Dismissal Under Section 249(4)(b) Invalid Without Advance Tax Liability: ITAT Hyderabad
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1st April 2021
Income Tax
Income Tax
Suspicion Is Not Evidence: ITAT Deletes Rs. 3.68 Crore ‘On-Money’ Addition Based on Flat Allotment Letters
Income Tax
Income Tax
Loose Papers Alone Cannot Justify Income Tax Reopening Without Corroborative Evidence: Gujarat HC
Income Tax
Income Tax
ITAT Remands Reassessment Case Due to Failure to Examine Additional Evidence
Income Tax
Income Tax
Period of limitation prescribed under Income-tax Act, 1961
Income Tax
Income Tax
Share Premium Can’t Be Taxed U/s 68 Merely Because AO Finds It Excessive: Mumbai ITAT
Income Tax
Income Tax
Reassessment Beyond Four Years Invalid Without Finding of Failure to Disclose Material Facts: ITAT Delhi
Income Tax
Income Tax
AO cannot introduce a new addition while giving effect to appellate order: ITAT Chennai
Income Tax
Income Tax
