#section 132
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1,566 articlesIncome Tax
Income Tax
Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT
Income Tax
Income Tax
ITAT Deletes Addition on Marriage Gifted Jewellery
Income Tax
Income Tax
Penalty u/s 271AAB not imposable as income not falls in undisclosed income category
Income Tax
Income Tax
Reopening of assessment quashed as PCIT granted approval without adequate inquiry
Income Tax
Income Tax
Reassessment after 4 years without failure to disclose full & true material facts unsustainable
Income Tax
Income Tax
Notice u/s 153C beyond six Assessment Year from date of recording of satisfaction note is without jurisdiction
Income Tax
Income Tax
Refund Granted for Seized Amount under FERA Due to Recorded Transactions in IT Returns
Income Tax
Income Tax
ITAT Abolishes Section 271AAB Penalty for Lack of Deliberate Defiance of Law
Income Tax
Income Tax
Addition based on Dumb Documents without corroborative evidence is Unsustainable
Income Tax
Income Tax
Rejection of special audit report of special auditor on flimsy ground is incorrect
Income Tax
Income Tax
Bail application rejection for non-satisfying twin conditions u/s 45 of PMLA, 2002
Goods and Services Tax
Goods and Services Tax
Person summoned u/s 69 of CGST Act, 2017 cannot invoke section 438 of Code of Criminal Procedure
Income Tax
Income Tax
Unjustified Addition of Section 68: Lack of Incriminating Material During Search
Company Law
Company Law
