#Section 149
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477 articlesIncome Tax
Income Tax
Revenue’s Right to Reassess Doesn’t Override Sec 149 Limitation: Delhi HC
Custom Duty
Custom Duty
Madras HC Directs Consideration of CVD Exemption for Silk Imports
Income Tax
Income Tax
ITAT Mumbai Quashes Purohit Food Reassessment Due to Invalid Notice
Income Tax
Income Tax
Mere Entering into Development Agreement doesn’t Allow Section 45(2) Invocation: ITAT Jaipur
Custom Duty
Custom Duty
No time limit prescribed u/s. 149 of Customs Act for amendment of shipping bills: CESTAT Mumbai
Custom Duty
Custom Duty
Non-reflection of amended shipping bill cannot be reason for denial of MEIS benefit: Delhi HC
Income Tax
Income Tax
Assessment u/s. 153A quashed as addition u/s. 68 made without any incriminating material found during search
Income Tax
Income Tax
Structure of Reassessment Provisions Under Income Tax Act, 1961
Income Tax
Income Tax
Reassessment of Income – Amendments vide Finance Act, 2024
Income Tax
Income Tax
Proceedings u/s. 153C should be initiated based on material found at premises of another company
Income Tax
Income Tax
Reassessment after expiry of four years unsustainable as material fact disclosed fully: Bombay HC
Income Tax
Income Tax
Normal period will apply for reopening of assessment where escapement of income is below 50 Lakhs
Custom Duty
Custom Duty
Rejecting request for amendment of BOE without awaiting outcome of DRI investigation not justified
Income Tax
Income Tax
