Posted inBlog
ITAT Delhi Rules Against Time-Barred Section 148 Reassessment Notices
ITAT Delhi rules Section 148 reassessment notices for AY 2015-16 issued after April 1, 2021, are time-barred, offering taxpayers crucial clarity.
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ITAT Limits Rectification Powers: Section 154 Cannot Overturn Debatable Section 80P Deductions
ITAT rules Section 154 cannot overturn debatable Section 80P deductions, safeguarding taxpayers from rectification of opinion changes.