#Section 149
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479 articlesCustom Duty
Custom Duty
Amending Bill of Entry for CVD Exemption Impermissible Without Re-assessment
Income Tax
Income Tax
Delhi HC Quashes Reassessment Notice, TOLA Can’t Extend Limitation on or after April 1, 2021
Income Tax
Income Tax
Delhi HC directs Larger Bench to decide retrospective applicability of provisions of section 149(1)(c)
Income Tax
Income Tax
Commerce Ministry Can Retrospectively Withdraw Industrial Park Benefits: Bombay HC
Income Tax
Income Tax
Only profit element embedded to cash deposited in bank should be brought to tax: ITAT Pune
Income Tax
Income Tax
Section 148 Notice quashed for Being Issued Beyond Time Limit for Income Below ₹50 Lakhs
Income Tax
Income Tax
Rajasthan High Court Upholds Reassessment in Doubtful Investment Case
Custom Duty
Custom Duty
Re-assessment of shipping bills after goods are exported are without authority of law
Income Tax
Income Tax
Email Dispatch Date Treated as electronic Notice Issue Date: Delhi HC
Income Tax
Income Tax
ITAT Upholds addition as assessee’s explanations for seized documents unsatisfactory
Income Tax
Income Tax
Reassessment u/s. 148 untenable as mandatory requirement of 149(1)(b) not complied
Income Tax
Income Tax
Notice u/s. 148 issued beyond time period specified u/s. 149(1) is invalid: Bombay HC
Income Tax
Income Tax
Reopening u/s. 148 merely on the basis of change of opinion is bad-in-law
Income Tax
Income Tax
