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Reassessment ( 106 results )

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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
Rulings
HC: Sec.148 notice, post-Ashish Agarwal, not saved by Sec.149(1)-fifth proviso if barred by first proviso

Feb 28, 2024
Rulings
ITAT: Mauritian non-filer company not liable for reassessment on investment-sale remittance

Jan 18, 2024
Rulings
HC: Specified authority's sanction & limitation 'intertwined'; Absent Sec.151(ii) sanction, quashes reassessment proceedings

Jan 16, 2024
Rulings
HC: Quashes Sec.148 notice for AY 2013-14, issued post-Ashish Agarwal; Distinguishes Delhi HC’s Touchstone

Jan 16, 2024
Rulings
HC: CBDT’s ‘time travel’ theory ultra vires Sec.149(1); Explains implications of Ashish Agarwal ruling

Nov 16, 2023
News
Delhi HC stays reassessment proceedings against Flipkart Group Cos., involving Rs.3,500 Cr. FDI

Jul 26, 2023
Rulings
HC: Sets aside Sec.148A(b) notice, directs gathering of material on Assessee's income escapement

Jun 27, 2023

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