#section 132
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1,565 articlesIncome Tax

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Alleged Flat “On-Money”: Show-Cause Notices Cannot Replace Cross-Examination: Agra ITAT
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Entry Operator’s Shadow Cannot Erase a Genuine Loan: ₹1.40 Crore Addition Deleted by ITAT Delhi
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Political Donation Withdrawal Does Not Automatically Justify Section 270A Penalty: ITAT Ahmedabad
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Vague Charges Under Sections 271(1)(c), 270A and 271AAB Invalidate Penalties: ITAT Hyderabad
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Section 80GGC Deduction for ₹1 Lakh Political Donation Denied: ITAT Ahmedabad
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Reassessment Quashed as Pr. CIT Was Wrong Sanctioning Authority: ITAT Hyderabad
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Sonu Sood Search: ITAT Mumbai Remands ₹76 Lakh Addition in Wife Sonali Sood’s Case
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ITAT Mumbai Deletes 8% Purchase Addition After Purchases Accepted as Genuine
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Portuguese Civil Code Cannot Divide Registered Share Voting Rights for Section 2(22)(e): Bombay HC
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Section 271AAB Penalty Quashed as Notice Failed to Specify Applicable Limb: ITAT Pune
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Pen Drive Entries Without Corroboration Cannot Sustain Addition: ITAT Chennai
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Bitumen Is Not ‘Other Valuable Article’ Under Section 69A: Supreme Court
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Third-Party Excel Sheet Without Corroboration Cannot Sustain Section 69A Addition: ITAT Agra
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