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Chapter

Section No.

Income escaping assessment

Library Link

http://taxsutra.com

HC:: Issue of jurisdiction, being pure question of law, can be agitated in…

HC: Reopening of assessment not upheld where AO had no information to form…

HC:Merely having ‘reason to believe’ that income has escaped…

HC:Delayed notice u/s 143(2) renders reassessment u/s 147 invalid  

HC: Reassessment on basis of tangible material obtained after survey u/s 133A, valid

HC:‘Reason to believe’ that income has escaped…

ITAT:Time shared membership fee received by assessee not taxable in entirety in…

HC:Reassessment initiated on basis of report of official valuer after…

HC:Reassessment proceedings valid where incorrectly claimed deduction went…

HC: Reassessment u/s 147 not permissible based on mere change of opinion

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Home
Direct Tax
- All
- Rulings
  - Rulings
  - Weekly Case Digest
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- Experts' Corner
- Tax Ring
- Insights
- Special Coverage
- Media
  - Taxsutra TV
  - Podcast
- IBFD
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick