Type: Judiciary
66,467 articlesIncome Tax

Income Tax
All India Reporter Ltd. v. Ramchandra D. Datar AIR 1961 SC 943
Income Tax

Income Tax
For Reassessment Issue of notice U/s. 148 is mandatory
Income Tax

Income Tax
Obvious mistake of law cannot be rectified U/s. 154, while mistake apparent from record can be rectified
Income Tax

Income Tax
Gemini Pictures Circuit Ltd. V. CIT (Madras High Court) 33 ITR 547 ( Mad.)
Income Tax

Income Tax
If Assessee denies receipt of income, it is for the revenue to prove the receipt
Income Tax

Income Tax
Assessment under income tax law can not be made on bare suspicion
Income Tax

Income Tax
