#Section 148
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5,409 articlesIncome Tax
Income Tax
Ex Parte Assessment on Bitcoin Transactions Sent Back for Fresh Hearing: ITAT Delhi
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No Incriminating Material, No 153A Addition: ITAT Bangalore Deletes Massive Additions in JDA Search Case
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Reassessment Invalid Where Seized Document Did Not Match Agricultural Land Sale: Gujarat HC
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Escaped Income Below ₹50 Lakh? Reopening After 3 Years Is Dead on Arrival: ITAT Quashes NRI Reassessment
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Software Licences Aren’t Capital Assets: ITAT Allows ₹37.87 Crore Deduction to BNP Paribas
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AO’s Own Penalty Order Sinks Reassessment: ITAT Holds First Section 147 Order ‘Infructuous’
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SEZ Lease Rentals Are Business Income, Not House Property: ITAT Mumbai
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Reassessment Notice Quashed as Fresh Section 148 Notice Was Time-Barred: ITAT Delhi
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Entire Bank Deposits Cannot Be Taxed as Income – ITAT Restricts Addition to 2% in Renukamata Society Cases
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No Addition, No Under-Reporting: ITAT Deletes Section 270A Penalty When Income Returned u/s 148 Was Fully Accepted
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Section 69B Addition Confirmed as AO Recorded Discrepancies Before DVO Reference
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Reassessment Beyond 3 Years for ₹8 Lakh Addition? – ITAT Questions Validity of Section 148 Notice
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ITAT Remands Section 69A Addition as CIT(A) Failed to Pass Proper Speaking Order
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