Type: Judiciary
68,454 articlesIncome Tax
Income Tax
Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi
Income Tax
Income Tax
Unexplained Investment Limited to Actual Payment Made in the Year: ITAT Mumbai
Income Tax
Income Tax
Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi
Income Tax
Income Tax
Loss on Share Sale Is Capital Loss, Not Expense: ITAT
Income Tax
Income Tax
Assessment Quashed for Missing Mandatory Section 153C Notice
Income Tax
Income Tax
No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi
Income Tax
Income Tax
Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi
Income Tax
Income Tax
Section 50C Limited to Date of Actual Transfer, Not Later Escalation
Income Tax
Income Tax
Clerical Error in Form 10AB Not Ground to Reject Registration: ITAT Mumbai
Income Tax
Income Tax
Old Unsecured Loans Not Taxable Without Actual Waiver: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
Appellate Authority Can’t Enhance GST Demand Without Prior Notice: Calcutta HC
Income Tax
Income Tax
Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi
Income Tax
Income Tax
Common Section 153D Approval Invalidates Search Assessments
Income Tax
Income Tax
