Income Tax : The framework clarifies that search operations can be initiated only when authorities have credible information and recorded reaso...
Income Tax : The Court held that search action under tax law requires concrete material and cannot be based on assumptions. Lack of valid “re...
Goods and Services Tax : The Court held that presumptions under Sections 132(4A) and 292C of the Income Tax Act apply only to income-tax proceedings. GST a...
Income Tax : Explains how Section 113 mandates surcharge on undisclosed income despite missing references in earlier Finance Acts. Clarifies le...
Income Tax : Learn the step-by-step procedure followed by Income Tax authorities during search and seizure operations, including legal safeguar...
Income Tax : CBDT’s 2025 Search & Seizure Manual guides tax officers on lawful, tech-driven investigations under Sections 132–132B of the I...
Income Tax : Learn about the new block assessment provisions for cases involving searches under section 132 and requisitions under section 132A...
Income Tax : In-depth analysis of the Income Tax Department crackdown in Chhattisgarh, uncovering a Rs. 13 crore scam involving a PEP, associat...
Income Tax : Ministry of Finance reveals Income Tax Department's massive search operation exposing a major tax evasion scheme in Mumbai's elect...
Income Tax : Income Tax Department's recent searches reveal tax evasion schemes by contractors, leading to unaccounted cash and asset creation....
Income Tax : The issue was whether a search-based assessment could be completed within 12 months after a Supreme Court ruling. The Court held t...
Income Tax : Delhi ITAT quashes ₹11 crore in tax additions, ruling that additions in a search case cannot be made without finding incriminati...
Income Tax : Supreme Court in Laljibhai Mandalia case upholds tax search, clarifies reasons to believe and limits judicial review over the suff...
Income Tax : Rupesh Kantilal Savla Vs ACIT (ITAT Mumbai) - Power to assess block period of ten years could not be attracted in case of a Income...
Income Tax : Explore Section 153A of Income Tax Act, its implications, and judicial interpretations. Learn about search proceedings, panchnama,...
Income Tax : CBDT introduces ITR-B for search and seizure cases under section 158BC of the Income Tax Act, effective from 1st September 2024....
Income Tax : The Income Tax Department carried out searches on 14.12.2020 in a group case from Erode in Tamil Nadu, covering 15 premises at Ero...
Income Tax : The Income Tax Department carried out search and seizure operations on 13.12.2020 in the case of a Chandigarh based listed pharmac...
Income Tax : The related concerns of the assessee group are involved in financing, money lending and real estate development. The unaccounted t...
Income Tax : The Income Tax Department has carried out searches at 5 locations in Chennai and Madurai on 4.11.2020 in the case of a Chennai bas...
The issue under consideration is whether Assessemnt order u/s 153C issued in the name of Amalgamated Company will be considered as valid?
The issue under consideration is whether the assessment u/s 153A can be considered as valid even if no incriminating material found during the course of search?
The Income Tax Department carried out a search and seizure operation on 20.08.2020 at various locations in Bhopal. The key person of one of the groups covered used to run a bangles shop. Another person covered is a property builder/developer and is also running a cricket academy.
The issue under consideration is whether the issue of notice u/s 153C instead of section 153A is considered as valid assessment or not?
The issue under consideration is whether the assessment order passed by the assessing officer under section 153C is bad in law and void ab-initio?
Explore the legality of converting Income Tax surveys (Section 133A) into full-fledged Search & Seizure actions (Section 132) under the Income Tax Act 1961. Uncover governing laws, judicial pronouncements, and expert insights on this complex issue.
The issue under consideration is whether the addition made by AO merely based on the statement recorded under section 132(4) of the I.T. Act is justified in law?
Based on the credible information that few Chinese individuals and their Indian associates were involved in money laundering and hawala transactions through series of shell entities, a search action was mounted at various premises of these Chinese entities, their close confederates and couple of bank employees.
The issue under consideration is whether the addition can be made against an individual member of the family, even if the that gold in possession belongs to entire family?
The issue under consideration is whether the addition for unexplained Gold made by combining the value of Gold and Silver is justified in law?
