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Reassessment ( 157 results )

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Rulings
SC: Reassessment proceedings to be dropped as tax liability below Rs. 50-lakh; Follows Rajiv Bansal

Dec 04, 2024
Rulings
ITAT: Notices u/s 148 barred by limitation under TOLA provisions; Follows Ashish Aggarwal

Nov 13, 2024
Rulings
SC: Dismisses Revenue’s SLP on issues of reopening of assessment on change of opinion

Oct 16, 2024
Rulings
HC: No intervention by HC where appeals pending with appellate and revisionary authorities

Oct 16, 2024
News
SC dismisses Revenue’s SLP on issues of reopening of assessment on change of opinion

Oct 15, 2024
Rulings
SC: TOLA survives post IT Act amendment courtesy 'substitution' principle'; Upholds re-assessment notices

Oct 03, 2024
News
8 key observations by SC in TOLA case as Revenue wins big

Oct 03, 2024
News
SC rules in Revenue’s favour in TOLA batch of re-assessment cases

Oct 03, 2024
News
SC to pronounce judgment in TOLA batch of reassessment cases on Oct. 3

Oct 01, 2024
Rulings
HC: Claim already adjudicated by Court cannot be reassessed on grounds of third proviso to Sec. 147

Sep 23, 2024
Rulings
HC: Quashes reassessment, SC judgment in Ashish Agarwal doesn't mandate re-opening of completed assessments

Sep 12, 2024
Rulings
ITAT: Reassessment notice issued by JAO, without jurisdiction; Dismisses appeal, follows Hexaware Technologies

Sep 10, 2024
Rulings
HC: Receipts from aircraft leasing not royalty, exempt under Ireland DTAA

Sep 10, 2024
News
SC issues notice, fixes date in Hexaware matter on validity of JAO’s reassessment notice

Sep 03, 2024
Rulings
HC: Quashes reassessment sans key ingredient for invocation of Sec.147 r.w. Sec.148; Follows Hindustan Lever

Aug 29, 2024
Rulings
HC: E-auction bid amount does not constitute Assessee’s income, erroneous view, quashes reassessment

Aug 19, 2024
Rulings
HC: Failure to digitally upload the Audit Report with return, not destructive; Quashes reassessment

Aug 16, 2024
Rulings
HC: Interest receipts from NCDs of Indian AE not subject to DDT; Quashes reassessment proceedings

Aug 13, 2024
Rulings
HC: Shares subscribed from inward remittances is ‘Capital Account Transaction’, no income accrued in India

Aug 13, 2024
News
SC reserves judgment in TOLA batch of reassessment cases

Aug 08, 2024

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