Order Passed under Section 143(1) is NOT an Assessment: Delhi High Court
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Order Passed under Section 143(1) is NOT an Assessment: Delhi High Court Recently Delhi HC in a writ filed by…
section 147
Validity of Reassessment if there is a failure to disclose fully and truly all material facts
Validity of Reassessment if there is a failure to disclose fully and truly all material facts Short Overview Where transaction itself on…
No failure on assessee’s part to disclose fully and truly all material facts during original assessment – Whether Reassessment proeeding justified?
No failure on assessee’s part to disclose fully and truly all material facts during original assessment – Whether Reassessment proeeding…
Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving enquiry
Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving…
Validity of Reassessment if Additions made for items other than the items of reasons recorded
Validity of Reassessment if Additions made for items other than the items of reasons recorded Short Overview When the grounds…
Validity of Reassessment if Additions made for items other than the items of reasons recorded
Validity of Reassessment if Additions made for items other than the items of reasons recorded Short Overview When the grounds…
Claim towards depreciation is mandatory for Deduction under section 80-IB?
Claim towards depreciation is mandatory for Deduction under section 80-IB? Short Overview While determining assessee’s entitlement to deduction under section…
Claim towards depreciation is mandatory for Deduction under section 80-IB?
Claim towards depreciation is mandatory for Deduction under section 80-IB? Short Overview While determining assessee’s entitlement to deduction under section…
Mere change of opinion and would be completely without jurisdiction under section 147: Supreme Court in ACIT vs. Marico Ltd
Mere change of opinion and would be completely without jurisdiction under section 147: Supreme Court in ACIT vs. Marico Ltd…
