#section 132
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1,406 articlesIncome Tax
Income Tax
Prior scrutiny of accounts before referring them for special audit is sine qua-non and if the same has not been done the direction for special audit is bad in law and hence assessment framed becomes nullity
Income Tax
Income Tax
Penalty imposable on Income declared in revised return filed after detection of concealment
Income Tax
Income Tax
S. 158BD proceedings without recording written satisfaction void. Statement recorded in search cannot form sole basis for s. 158BD addition
Income Tax
Income Tax
Statement taken u/s. 133A during survey cannot have same value as evidence recorded during search u/s 132(4)
Income Tax
Income Tax
CBDT directed to re-opening of all cases under the search and seizure label and those claimed deduction u/s. 80IB, 80A
Income Tax
Income Tax
