Search Results for Tag : Section 149
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Delhi HC: Benchmark of Rs. 50 Lakh Income to be Met at Initiation of Reassessment Proceedings(17.01.2025)
Delhi High Court has held that benchmark of minimum Rs. 50 lakh income escapement that has been prescribed under Section 149 of the Income Tax Act, 19.....
Tags : Delhi High Court, Reassessment Proceedings, Section 149
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Delhi HC: Larger Bench to Decide Whether Section 149(1)(c) of IT Act Applies Retrospectively(04.06.2025)
A larger bench of Delhi High Court is set to decide whether Section 149(1)(c) of the Income Tax Act, 1961 providing an extended period of reassessment.....
Tags : Delhi High Court, Section 149(1)(c), Foreign Assets
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