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Revision power under Section 263 cannot be exercised in routine manner where the Commissioner merely believes that the Assessing Officer should have made more inquiries- Supreme Court
Section 292B of the Income Tax Act, 1961 cannot be used to save an assessment order passed by overlooking errors apparent on face of the record-Delhi High Court
Reassessment under Section 147 valid where the conditions for initiating assessment u/s 153A or 153C are unsatisfied – Delhi High Court
Amount received for surrender of rights leading to loss of income classified as capital receipt, not taxable: Telangana High Court
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November 2024

Income tax rules
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Top Stories

Top Stories

Revision power under Section 263 cannot be exercised in routine manner where the Commissioner merely believes that the Assessing Officer should have made more inquiries- Supreme Court

Delhi High Court High court Top Stories

Section 292B of the Income Tax Act, 1961 cannot be used to save an assessment order passed by overlooking errors apparent on face of the record-Delhi High Court

Delhi High Court High court Top Stories Uncategorized

Reassessment under Section 147 valid where the conditions for initiating assessment u/s 153A or 153C are unsatisfied – Delhi High Court

Telangana High Court

Amount received for surrender of rights leading to loss of income classified as capital receipt, not taxable: Telangana High Court