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 : Learn about legal requirement of reasons to believe for GST search and seizure. Article discusses judicial precedents and procedur...
Income Tax : Learn the step-by-step procedure followed by Income Tax authorities during search and seizure operations, including legal safeguar...
Income Tax : This case study examines if a company can claim interest on assets and money seized by the Income Tax Department after an assessme...
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 : ITAT Mumbai held survey statements cannot solely justify income addition without corroborative evidence. Case: DCIT Vs Ahinsa Infr...
Income Tax : Delhi High Court dismisses the Income Tax Departments appeal against Meera Gupta for Assessment Years 2009-10, 2011-12 & 2013-14, ...
Income Tax : CBDT introduces ITR-B for search and seizure cases under section 158BC of the Income Tax Act, effective from 1st September 2024....
Goods and Services Tax : Specific instances have come to the notice of the Board and Central Vigilance Commission wherein proper procedures have apparently...
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...
The framework clarifies that search operations can be initiated only when authorities have credible information and recorded reasons. It ensures that such powers are exercised with statutory safeguards and not arbitrarily.
The Court held that search action under tax law requires concrete material and cannot be based on assumptions. Lack of valid “reason to believe” made the search illegal.
The issue was whether a search-based assessment could be completed within 12 months after a Supreme Court ruling. The Court held that only the 60-day extended period under section 153B applied, rendering the assessment time-barred.
CBDT’s 2025 Search & Seizure Manual guides tax officers on lawful, tech-driven investigations under Sections 132–132B of the Income Tax Act.
Learn about legal requirement of reasons to believe for GST search and seizure. Article discusses judicial precedents and procedural safeguards.
Learn the step-by-step procedure followed by Income Tax authorities during search and seizure operations, including legal safeguards and rights of the taxpayer.
Delhi ITAT quashes ₹11 crore in tax additions, ruling that additions in a search case cannot be made without finding incriminating material on the assessee’s premises.
This case study examines if a company can claim interest on assets and money seized by the Income Tax Department after an assessment is completed under the IT Act.
Supreme Court in Laljibhai Mandalia case upholds tax search, clarifies reasons to believe and limits judicial review over the sufficiency of grounds for raids.
This summary explains ‘on money’ in real estate, how it’s identified during searches, the burden of proof, and key issues in its taxation, including deductibility of expenses and extrapolation.
