#Section 148
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5,410 articlesIncome Tax
Income Tax
Reopening Invalid for Want of Proper Approval – ITAT Quashes U/s 148 Notice
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Charitable Trust as Pass-Through Entity: ITAT Deletes Interest Disallowance Rejects 8% Profit Estimation
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Reopening Quashed – Incorrect Facts Cannot Extend Limitation Beyond 3 Years
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No Incriminating Material, No Addition: Bombay HC Dismisses Revenue Appeals in Search Cases
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No Fresh Evidence? Telangana HC Invalidates Reopening of Completed Tax Assessment
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12.5% Profit on Bank Credits Excessive, Restricted to 4%: ITAT Hyderabad
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Bogus Purchases – Only 0.2% Profit Addition Sustainable, Consistency Prevails: ITAT Mumbai
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ITAT Mumbai: Rule 46A Violation Fatal – CIT(A) Cannot Delete Additions Without AO Verification
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ITAT Mumbai: Bogus Purchases – Only 12.5% Profit Taxable, Full Disallowance Rejected
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ITAT Mumbai: Reopening Invalid – Firm Partner Cannot Be Interchanged
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ITAT Mumbai: Reopening Beyond 3 Years Invalid – ₹6 Lakh Escapement Fails ₹50 Lakh Threshold
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No Misreporting, No Penalty: ITAT Deletes ₹11L Penalty u/s 270A(9) Where Return Accepted in Full
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No Capital Gains on JDA Without Consideration or Possession Transfer: ITAT Deletes Addition
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