#section 132
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1,406 articlesIncome Tax
Income Tax
AO’s Wrong Tax Computation Justifies Condonation of Appeal Delay: Delhi ITAT
Income Tax
Income Tax
General Investigation Report Cannot Override Transaction-Specific Evidence: Delhi ITAT
Income Tax
Income Tax
Section 153C Block Starts from Seized Material Receipt: Delhi ITAT
Income Tax
Income Tax
₹6 Crore Bona Fide Family Settlement Not Taxable; Non-Interference Clause Incidental: Pune ITAT
Income Tax
Income Tax
Pune ITAT Holds Wrong Sanction Invalid, Quashes AY 2017-18 Reassessment
Income Tax
Income Tax
Mumbai ITAT Quashes Search Assessment: Section 148 Notice Mandatory for Pre-Search Year
Income Tax
Income Tax
Delhi ITAT: Post-1 April 2021 Deemed Search Invalidates Section 153C Notice & Assessment
Income Tax
Income Tax
Delayed Tax Payment Does Not Constitute Evasion Attempt Under Section 276C(2): Karnataka HC
Income Tax
Income Tax
ITAT Hyderabad Deletes JDA Additions Under Section 56 for Lack of Corroboration
Income Tax
Income Tax
Mumbai ITAT: 19 Search Appeals Restored for 153A, 153D Approval & Limitation Review
Income Tax
Income Tax
Loose Sheets Without Corroboration Cannot Sustain Capitation Fee Addition: Karnataka HC
Income Tax
Income Tax
Rajasthan HC Rejects Quashing Plea in Section 276CC Case Over Delayed ITR Filing
Income Tax
Income Tax
Cash Found in Locker Explained by Assessee, Section 69A Addition Deleted: ITAT Mumbai
Income Tax
Income Tax
