#Section 149
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533 articlesIncome Tax
Income Tax
Initiation of reassessment u/s. 147 based on search action instead of 153A/153C is untenable
Income Tax
Income Tax
Reassessment notice issued u/s. 148 beyond six years is time barred: ITAT Mumbai
Income Tax
Income Tax
Rajasthan HC Orders 20% Deposit for Stay in Reassessment Case
Income Tax
Income Tax
Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata
Income Tax
Income Tax
Reopening u/s. 147 based on communication without independent application of mind is invalid
Corporate Law
Corporate Law
Delay Condonation Without Sufficient Cause Violates Statutory Provisions: SC
Income Tax
Income Tax
Section 148 Notice Procedure Must Be Completed Within Section 149 Timeframe: Delhi HC
Income Tax
Income Tax
Landmark Rulings on Reassessment u/s 148 – Post 2021 Amendments
Income Tax
Income Tax
AO who issued notice u/s. 148 of old Act is required to pass an order under new scheme
Company Law
Company Law
Board of Directors: Section 149 of Companies Act, 2013
Custom Duty
Custom Duty
For deciding application for “brand rate” relevant date deemed to be from date of conversion: CESTAT
Income Tax
Income Tax
Ground not addressed by CIT(A) cannot be taken up by ITAT: Delhi HC
Income Tax
Income Tax
10-Year Limit Applies Prospectively, Not Retroactively to Expired Six-Year Limit: Delhi HC
Income Tax
Income Tax
