#section 132
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1,566 articlesIncome Tax
Income Tax
Addition u/s 69A unjustified as evidences explaining nature & source of cash deposits filed
Income Tax
Income Tax
Addition u/s. 69C unsustainable as nature of expenditure & source explained
Income Tax
Income Tax
Undisclosed Income Taxed in Flagship Company Not Taxable in Assessee Companies
Income Tax
Income Tax
Transfer of agricultural land used for agricultural operations not liable to tax
Income Tax
Income Tax
AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material
Income Tax
Income Tax
Deeming provision of section 69-69D unjustified as nature and scope of unrecorded transactions explained
Income Tax
Income Tax
Re-adjudicate Deceased Assessee’s Foreign Income Based on Previous Year’s Residential Status: ITAT
Income Tax
Income Tax
Taxing Agricultural Income Under Section 153C: Role of Incriminating Material
Income Tax
Income Tax
Section 263 Revision Sustained as AO not examined Seized Documents
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Income Tax
Addition u/s. 69A towards unexplained money based on unsigned unexecuted draft agreement unsustainable
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Income Tax
Profit estimation of 10% instead of 8% adopted under presumptive taxation scheme justified
Income Tax
Income Tax
Addition u/s 69C based on dumb document is unsustainable
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Income Tax
Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment
Income Tax
Income Tax
