#Section 148
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5,412 articlesIncome Tax
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Addition Deleted as Gross Receipts Cannot Be Taxed Without Profit Determination: ITAT Amritsar
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Gujarat HC Quashed Reassessment Notice Due to Absence of Fresh Material After Scrutiny Proceedings
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ITAT Delhi Quashes Reassessment as Wrong Explanation Invoked & Casual Approval
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Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore
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ITAT Kolkata Reduces Profit Estimation to 4% Due to Lack of Comparable Basis
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ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
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Entire Receipts Cannot Be Treated as Unexplained if Income Already Offered: ITAT Mumbai
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ITAT Mumbai Remands ₹53 Lakh Addition Due to Non-Service of Section 143(2) Notice
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ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
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ITAT Mumbai deletes ₹21.99L Sec 69B addition; third-party statement without cross-examination held invalid
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Addition Based on Third-Party Software Data Invalid Without Cross-Examination: ITAT Mumbai
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ITAT Mumbai Invalidates Reassessment as Bogus Purchases Not ‘Asset’ Under Section 149
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ITAT Deletes Addition Based on AIR Property Data as Assessee’s Evidence Remains Unrebutted
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