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#Section 149

Every article filed under the “Section 149” tag — analysis, news and updates.

479 articles
Company LawPrivate Complaints Barred for Company Fraud Without SFIO Approval
Company Law

Private Complaints Barred for Company Fraud Without SFIO Approval

CA Vijayakumar Shetty7 months ago
Income TaxReassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C
Income Tax

Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C

POONAM GANDHI7 months ago
Income TaxPost-2021 Reassessment Held Void Due to Non-Compliance With Section 148A
Income Tax

Post-2021 Reassessment Held Void Due to Non-Compliance With Section 148A

CA Sayyad Sadak7 months ago
Income TaxReassessment for A.Y. 2015–16 After 1 April 2021 Void: Bombay HC
Income Tax

Reassessment for A.Y. 2015–16 After 1 April 2021 Void: Bombay HC

Editor47 months ago
Income TaxOn-Money Gross Receipts Not Taxable, Only Profit Can Be Assessed
Income Tax

On-Money Gross Receipts Not Taxable, Only Profit Can Be Assessed

CA Vijayakumar Shetty8 months ago
Income TaxReopening Dropped as Supreme Court Concession on AY 2015-16 Is Binding
Income Tax

Reopening Dropped as Supreme Court Concession on AY 2015-16 Is Binding

CA Vijayakumar Shetty8 months ago
Income TaxNotice Issued Via ITBA After 01-04-2021 Triggers New Reopening Law
Income Tax

Notice Issued Via ITBA After 01-04-2021 Triggers New Reopening Law

CA Vijayakumar Shetty8 months ago
Income TaxSection 148 Notices for AY 2015-16 Invalid Under New Regime
Income Tax

Section 148 Notices for AY 2015-16 Invalid Under New Regime

CA Vijayakumar Shetty8 months ago
Income TaxReassessment Quashed Because Section 148 Notice Was Time-Barred
Income Tax

Reassessment Quashed Because Section 148 Notice Was Time-Barred

CA Vijayakumar Shetty8 months ago
Income TaxOld U/s 148 Notice Converted Later Still Time-Barred for AY 2015-16
Income Tax

Old U/s 148 Notice Converted Later Still Time-Barred for AY 2015-16

CA Vijayakumar Shetty8 months ago
Income TaxLate by Days, Lost for Years: Time-Barred 148 Notice Quashed
Income Tax

Late by Days, Lost for Years: Time-Barred 148 Notice Quashed

CA Vijayakumar Shetty8 months ago
Custom DutyOrder rejecting refund of excess CVD not sustained as amendment of bill of entry is allowed mode of modifying assessment
Custom Duty

Order rejecting refund of excess CVD not sustained as amendment of bill of entry is allowed mode of modifying assessment

POONAM GANDHI8 months ago
Corporate LawMEIS claim not to be defeated on account of inadvertent error in shipping bills
Corporate Law

MEIS claim not to be defeated on account of inadvertent error in shipping bills

POONAM GANDHI8 months ago
Income TaxReassessment Quashed for Invalid Sanction Under Section 151(ii)
Income Tax

Reassessment Quashed for Invalid Sanction Under Section 151(ii)

CA Sayyad Sadak8 months ago