#section 132
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1,406 articlesIncome Tax
Income Tax
₹1.44 Cr Cash Salary Addition Restored as CIT(A) Ignored Search Evidence: ITAT Delhi
Income Tax
Income Tax
Section 69C Addition for Unexplained Capitation Fee Upheld: Delhi HC
Income Tax
Income Tax
Section 68 Addition on Loans From Wife and Company Deleted: Delhi ITAT
Income Tax
Income Tax
Section 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC
Income Tax
Income Tax
Skill Development Institution Qualifies as ‘Education’; Section 12AA/12AB Registration Restored: Pune ITAT
Income Tax
Income Tax
Section 153C Proceedings Require Year-Specific Incriminating Material: Madras HC
Income Tax
Income Tax
Section 148 Notice Quashed for Vague Reasons & Lack of Supporting Material: ITAT Pune
Income Tax
Income Tax
Unaccounted sales must be taxed on net profit basis, not on gross profit: ITAT Delhi
Income Tax
Income Tax
Section 148 Notice Quashed for Lack of Live Nexus With Seized Material: Gujarat HC
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Income Tax
Section 149 Limitation Bars Section 148 Reassessment Based on Search Material: Gujarat HC
Income Tax
Income Tax
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
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Income Tax
Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
Income Tax
Income Tax
ITAT Deletes Section 271AAB Penalty as SCN Not Specified Statutory Charge
Income Tax
Income Tax
