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Reassessment ( 113 results )

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Rulings
HC: Reassessment disallowing provision for prior period interest unjustified sans 'fresh tangible material'

May 04, 2024
Rulings
HC: Quashes JAO’s reassessment notice issued post-Ashish Agarwal; Agrees with Telangana HC on Sec.151A

May 03, 2024
News
SC orders listing of Blackstone case involving TRC controversy in Sep'24

May 02, 2024
Rulings
HC: Quashes Foreign Co.'s reassessment proceedings over investment in Indian subsidiary; Follows Angelantoni judgment

Apr 30, 2024
Rulings
HC: Reassessment basis DRI information & Shah Commission Report unsustainable sans independent application of mind

Apr 30, 2024
Rulings
HC: Sec.148 not invocable to collect third party’s evidence; Quashes post-CIRP notice

Apr 29, 2024
Rulings
ITAT: Returns post-Sec.153A notices deemed as returns under Sec.139(1), fresh claims permissible

Apr 26, 2024
News
SC to examine validity of Trust's reassessment proceedings involving foreign contribution

Apr 23, 2024
Rulings
ITAT: Treaty benefit on salary allowable sans TRC, basis tax compliance in Australia

Apr 16, 2024
Rulings
ITAT: 16 years limitation not invocable sans income accrual in relation to assets abroad

Apr 16, 2024
Rulings
HC: PCCIT's sanction against Vodafone mechanical as 'escaped income' reduced by Rs.30,400 Cr. in Sec.148A(d) order

Apr 08, 2024
Rulings
ITAT: Income from running marriage halls incidental to main object, Sec.11 exemption allowable

Apr 06, 2024
Rulings
HC: Reassessment not time-barred over mere delay in furnishing reasons if initiated timely

Apr 05, 2024
News
SC stays reassessment proceedings stemming from sale-cum-gift to Assessee by his mother

Apr 05, 2024
Rulings
HC: Expounds on ambit of Ashish Agarwal judgment; Follows Constitution Bench judgment on Art.142

Apr 01, 2024
Rulings
HC: Rejects reassessment as investor not involved in sham transaction alleged against JM Financial

Mar 30, 2024
Rulings
HC: 'Change of opinion' inbuilt check against reassessment; Live link between material & belief sine qua non

Mar 30, 2024
Rulings
HC: Document's photocopy lacks evidentiary value, not reliable unless corroborated by other evidence

Mar 27, 2024
Rulings
HC: Upholds reassessment since no variation in foundational material behind reasons recorded & supplied

Mar 25, 2024
Rulings
HC: Quashes reassessment proceedings against foreign investor; Follows Angelantoni judgment

Mar 20, 2024

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