Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
Page of 4868
Press 'Enter' after typing page number.
1 to 20 of 97344 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Reassessment notice u/s 148 - in pursuant to notice u/s 142(1), petitioner had furnished complete details with various documentary evidence and case was discussed by the ITO - It cannot be said that the tangible material which is said to have come to the notice of the AO was not taken into consideration and the income chargeable to tax have escaped assessment - reopening on the basis of the very same material, is change of opinion - notice quashed
Reassessment notice u/s 148 - in pursuant to notice u/s 142(1), petitioner had furnished complete details with various documentary evidence and case was discussed by the ITO - It cannot be said that the tangible material which is said to have come to the notice of the AO was not taken into consideration and the income chargeable to tax have escaped assessment - reopening on the basis of the very same material, is change of opinion - notice quashed
Note: It is a system-generated summary and is for quick reference only.