#Section 264
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57 articlesIncome Tax

Income Tax
Karnataka HC Allows Condonation for 67-Year-Old Who Mistakenly Filed Form 68 Manually Instead of Online
Income Tax

Income Tax
ITAT Delhi Deletes Capitation Fee Additions Against Educational Trust
Income Tax

Income Tax
Power of Best Judgement Assessment of Assessing Officer under Income Tax Laws
Income Tax

Income Tax
Revisionary Powers under Sections 263 & 264 of Income Tax Act, 1961
Income Tax

Income Tax
Once Appeal withdrawn & Revision allowed u/s 264, CIT(A) has no jurisdiction
Income Tax

Income Tax
No Second Bite at the Cherry- ‘Set Aside’ u/s 264 means Assessment Quashed
Income Tax

Income Tax
Section 264: Revisional Authority Can Review Existing Orders, Cannot Direct AO
Income Tax

Income Tax
Best judgement assessment without hearing opportunity is not sustainable: Matter remanded
Income Tax

Income Tax
AO Empowered to Modify Penalty as per Higher Authority or Court Orders
Corporate Law

Corporate Law
Re-opening u/s. 147 quashed as not based on tangible material: Madras HC
Income Tax

Income Tax
Director’s Income Tax Liability: HC dismisses writ as Alternative Remedy exist
Income Tax

Income Tax
Reimbursements for seconded employees did not constitute FTS: Karnataka HC
Income Tax

Income Tax
Section 264 empowers Tax Authorities to Correct Mistakes by Officials or Taxpayers
Income Tax

Income Tax
