#section 132
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1,566 articlesIncome Tax

Income Tax
Gold Jewellery Within CBDT Circular Limit Not Deemed Unexplained: ITAT
Income Tax

Income Tax
Interest paid on housing loan not allowable as cost of acquisition
Income Tax

Income Tax
Share Premium not taxable in the hands of investee if Investor already taxed for it
Income Tax

Income Tax
Undisclosed overseas bank account matter remanded back as consent waiver form signed
Income Tax

Income Tax
Addition based on statements alone without any other corroborative evidence unsustainable
Income Tax

Income Tax
Initiation of proceedings u/s 153C based on loose sheets seized from third party unsustainable
Income Tax

Income Tax
Addition u/s 69B based on incriminating material found during search action sustained
Income Tax

Income Tax
Delay Condoned for Tax Deposit Under Vivad Se Vishwas Due to External Factors
Income Tax

Income Tax
No Section 69 Addition for Cash Payment based on Seized Third-Party Ledger Alone
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Income Tax
Notice issued u/s 153C without valid satisfaction notice is bad-in-law
Income Tax

Income Tax
Incriminating Material found during search of third party: Section 153C vs. 147
Income Tax

Income Tax
Addition without incriminating material not sustainable for assessment unabated on search date
Service Tax

Service Tax
CENVAT Credit without actual receipt of service is ineligible
Income Tax

Income Tax
