#section 132
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1,566 articlesIncome Tax
Income Tax
Rejection of books of accounts merely because of lower gross profit rate is unsustainable
Income Tax
Income Tax
Penalty u/s 271AAB not leviable on income surrendered during search
Income Tax
Income Tax
Specific explanation needs to be given for Unreported Jewelry in Wealth Tax Return
Income Tax
Income Tax
Withholding of seized gold in absence of any outstanding demand is unjustified
Income Tax
Income Tax
Order passed u/s 148A(d) would remain subject to order to be ultimately passed in reassessment proceeding u/s 148
Income Tax
Income Tax
Show cause notice not specifying charge against assessee is bad-in-law
Income Tax
Income Tax
Addition based on rough notes with corroborative evidence sustained
Income Tax
Income Tax
Addition u/s 68 unsustainable as identity, creditworthiness and genuineness of transaction duly proved
Income Tax
Income Tax
Addition in absence of any incriminating material found during search is unsustainable
Income Tax
Income Tax
Addition of advances received as deemed dividend unsustainable as it is purely business transaction
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Income Tax
Invalid section 153A notice: ITAT dismisses Assessment Order
Income Tax
Income Tax
Addition u/s 153A without jurisdiction as no incriminating material found during search
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Income Tax
Addition of unexplained investment u/s 69 untenable as source of investment duly explained
Income Tax
Income Tax
