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![Mere ‘Change of Opinion’ can’t be basis for Re-Assessment: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/Re-Assessment.jpg "Mere ‘Change of Opinion’ can’t be basis for Re-Assessment: SC [Read Judgment]")
Mere ‘Change of Opinion’ can’t be basis for Re-Assessment: SC [Read Judgment]
A two-judge bench of the Supreme Court in the case of Income Tax Officer vs. M/s TechSpan India Private Ltd. & Anr held that under section 147/...
![Penalty need not be deleted on mere ground that Quantum Appeal is admitted on a Substantial Question of Law: Bombay High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Penalty-Bombay-High-Court-Taxscan.jpg "Penalty need not be deleted on mere ground that Quantum Appeal is admitted on a Substantial Question of Law: Bombay High Court [Read Order]")
![DVO Report Vital for Determination of Full Value of Consideration u/s 50C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/ITAT-Taxscan.jpg "DVO Report Vital for Determination of Full Value of Consideration u/s 50C: ITAT [Read Order]")
![Quantification of Penalty depends on Addition made to Income of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/Penalty-TaxScan.jpg "Quantification of Penalty depends on Addition made to Income of Assessee: ITAT [Read Order]")
![CIT(A) cannot Transfer Jurisdiction from one Assessing Officer to another: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/ITAT-Taxscan.jpg "CIT(A) cannot Transfer Jurisdiction from one Assessing Officer to another: ITAT [Read Order]")
Deemed Dividend is different from ‘Dividends’: Kerala HC denies Exemption as No Additional Income Tax was paid [Read Judgment]
A division bench of the Kerala High Court in T.J. Jaikish vs. The Commissioner of Income Tax held that Deemed Dividend is different from ‘dividends’ under section 115(O) of the Income Tax Act, 1961....
![Deemed Dividend is different from ‘Dividends’: Kerala HC denies Exemption as No Additional Income Tax was paid [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Deemed-Dividend-Kerala-High-Court-Taxscan.jpg "Deemed Dividend is different from ‘Dividends’: Kerala HC denies Exemption as No Additional Income Tax was paid [Read Judgment]")
![Ceiling for Tax-Free Gratuity Increased [Read Notification]](https://www.taxscan.in/wp-content/uploads/2018/03/Gratuity-Tax-Free-Taxscan.jpg "Ceiling for Tax-Free Gratuity Increased [Read Notification]")
No Relief to Nokia: Delhi HC upholds Initiation of Special Audit communicated by Letter with Terms of Reference [Read Judgment]
In a major setback to M/s Nokia India Private Ltd, the Delhi High Court recently upheld special audit against the Company and ruled that the special audit can be initiated when the assessment...
![No Relief to Nokia: Delhi HC upholds Initiation of Special Audit communicated by Letter with Terms of Reference [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Nokia-Taxscan.jpg "No Relief to Nokia: Delhi HC upholds Initiation of Special Audit communicated by Letter with Terms of Reference [Read Judgment]")