IBS Intelligence (IBSi) is the world’s only pure-play Financial Technology focused research, advisory, and fintech news analysis firm, with a 30-year track record and clients globally. We take pride ...
ITAT Chandigarh held that reopening of assessment under section 148 of the Income Tax Act merely on the basis of ‘reasons to suspect’ rather than on ‘reason to believe’ is invalid in the eye of law.
The ITAT Mumbai quashed a revisionary order under Section 263, ruling that the Assessing Officer's detailed scrutiny into the Rs.124 crore business loss was adequate.2 The Tribunal confirmed that when ...
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