#section 132
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1,566 articlesIncome Tax
Income Tax
Payment of self-assessment tax is an existing liability u/s 132B for adjustment of seized cash
Income Tax
Income Tax
Initiation of reassessment proceedings u/s 148 for verification of claim is unsustainable
Income Tax
Income Tax
CBDT Order: Scope of e-Appeals Scheme under Income-tax Act Specified
Income Tax
Income Tax
Section 69A not Applicable if Assessee Provides Plausible Explanation for Jewellery Source
Income Tax
Income Tax
Reassessment proceedings u/s 148 stood abated by virtue of search action u/s 132(1)
Income Tax
Income Tax
Penalty u/s 271AAB not imposable in absence of conduct of search
Income Tax
Income Tax
Addition towards bogus purchases unsustainable if bogus purchases shows higher gross profit than regular
Income Tax
Income Tax
Penalty u/s 271(1)(c) towards addition not made voluntary is justified
Income Tax
Income Tax
Penalty u/s. 271(1)(c) not leviable as change in method of accounting not concealment
Income Tax
Income Tax
Addition merely based on statement u/s 132(4) without collaborative evidence is unsustainable
Income Tax
Income Tax
In absence of source of cash loans, provisions of section 269SS/ 269T not applicable
Income Tax
Income Tax
Reasoned outcome based on analysis of material prevails when two contradictory outcomes are delivered
Income Tax
Income Tax
Deeming fiction of section 50C doesn’t apply in case of purchaser
Income Tax
Income Tax
