Supreme Court: Uncrystallized Contractual Damages Not an Operational Debt under Section 9 IBC || Supreme Court: Interest Accrued in Suspense Account After NPA Classification is Recoverable as Debt || Supreme Court: S.69 GST Arrest Order with “Reasons to Believe” Must Precede Arrest || Supreme Court: Winding-Up Proceedings Period Cannot be Excluded under Section 14 Limitation Act || Supreme Court: Separate Appeals Unnecessary Against Common Judgment on Suit and Counterclaim || Supreme Court: Unsuccessful Party Can Seek Post-Award Section 9 Relief in Exceptional Cases || Delhi HC Rejects Black Money Act Challenge, Imposes Rs. 60,000 Costs over Prosecution Avoidance || Delhi HC Affirms Teacher's POCSO Conviction, Urges Schools to Encourage Children to Speak Up || Kerala HC: NGO Funding Peaceful Protests Can't Justify FCRA Renewal Denial || Delhi HC: Courts Cannot Judge Sufficiency of Material For Issuing Look Out Circular

Search Results for Tag : Sections 148

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Delhi HC: Change of Opinion Can’t be Reason to Believe to Obtain Income to Initiate Re-Assessment(18.05.2022)

Delhi High Court while dismissing an appeal by the Income tax department, has ruled that mere change of opinion cannot be a reason to believe that the.....

Tags : Delhi High Court, Income tax department, Sections 147, Sections 148, Income Tax Act, 1961

ITAT, Mumbai: IT Law Doesn't Bar Assessing Officer to go Beyond Reasons Where Re-Assessment Initiated(28.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that there is no bar under the law that the Assessing Officer is entitled to confine assessment on .....

Tags : Income Tax Appellate Tribunal, Assessing Officer, Income Tax Act, 1961, sections 147, sections 148