#section 132
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1,566 articlesGoods and Services Tax
Goods and Services Tax
Notification no. 14/2022-Central Tax inserting explanation in rule 89 of CGST Rules has prospective effect
Income Tax
Income Tax
Deduction of cost of land with expenses allowable from sale consideration
Income Tax
Income Tax
Addition towards unexplained investment u/s 69 based on presumptions unsustainable
Income Tax
Income Tax
Addition towards unexplained credit not sustained as source of credit duly explained
Income Tax
Income Tax
Initiation of assessment proceedings u/s 153C in case of searched assessee is invalid
Income Tax
Income Tax
Issuance of notice to demerged company is invalid
Income Tax
Income Tax
Interest payment on cash loan covered u/s 69C as unexplained expenditure
Income Tax
Income Tax
No U/s. 153A Assessment Without Incriminating Material: Patna High Court
Income Tax
Income Tax
Cash Payment exceeding prescribed limit towards purchase of land disallowed as per section 40A(3)
Income Tax
Income Tax
Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
Income Tax
Income Tax
Reopening of assessment u/s 147 based on information received by AO justified
Income Tax
Income Tax
Mere Non-Appearance of Supplier Doesn’t Invalidate Transaction: ITAT Delhi
Income Tax
Income Tax
Existence of business exigency needs to be proved for payments in cash to avoid addition u/s 40A(3)
Income Tax
Income Tax
