#Section 148
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5,407 articlesIncome Tax
Income Tax
Interest from Deposits with Co-operative Banks Qualifies for Section 80P(2)(d): ITAT Allows Deduction in Full
Income Tax
Income Tax
Interest from Co-operative Banks Eligible for Section 80P(2)(d): ITAT Remands for Limited Verification
Income Tax
Income Tax
Section 148A(d) Order Passed by Jurisdictional AO Held Without Authority: ITAT Chandigarh
Income Tax
Income Tax
Reassessment Invalid When Section 148 Notice Lacks Jurisdiction
Income Tax
Income Tax
Reopening under Section 147 Invalid Where Search Material Triggers Section 153C
Income Tax
Income Tax
On-Money Additions Deleted: Loose Digital Data & Third-Party Statements Not Enough
Income Tax
Income Tax
Section 69A Addition Quashed Where Presumptive Income Was Declared
Income Tax
Income Tax
Mere Claims of Cheque Discounting Insufficient to Explain Bank Credits: ITAT Surat
Income Tax
Income Tax
Delhi HC Quashed Reassessment Notice as Time-Barred for Crossing Ten-Year Limit
Income Tax
Income Tax
Bogus Purchases Can’t Be Added in Full When Sales Are Accepted: ITAT Restricts Addition to 3% GP
Income Tax
Income Tax
Section 271(1)(c) Penalty Cannot Survive When Reassessment Is Quashed: ITAT Chennai
Income Tax
Income Tax
CIT(A) Cannot Bypass Jurisdictional Grounds by Simple Remand: ITAT Amritsar
Income Tax
Income Tax
Suspicion Cannot Replace Evidence, Ad-Hoc Commission Addition Partly Set Aside
Income Tax
Income Tax
