#section 132
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1,566 articlesIncome Tax
Income Tax
Case can be transferred from Jurisdictional AO to Central Circle u/s 127
Service Tax
Service Tax
Rejection of SVLDR Scheme because of unreasonable errors is unsustainable
Income Tax
Income Tax
Addition u/s 68 unsustainable as no incriminating material found during search
Income Tax
Income Tax
Penalty u/s 271(1)(b) not imposable as reasonable cause shown
Income Tax
Income Tax
Rectification application dismissed in absence of substantial or collateral proceedings pending before AO
Income Tax
Income Tax
Addition u/s 69C simply based on scribbling notes without any other evidences is unwarranted
Income Tax
Income Tax
Approval accorded u/s. 153D without application of mind is unenforceable in law
Income Tax
Income Tax
Income generated cannot be held bogus only based on modus operandi
Income Tax
Income Tax
Order passed on non-existing entity is liable to be quashed
Income Tax
Income Tax
Third party statement recorded u/s 132(4) not an incriminating document for addition u/s 153A
Income Tax
Income Tax
Assessment u/s 153C beyond six assessment year is without jurisdiction
Income Tax
Income Tax
Addition unsustainable as identity and creditworthiness of investor company duly proved
Income Tax
Income Tax
Due to suo motu disallowance, additional disallowance on travel and foreign travel expenses unjustified
Income Tax
Income Tax
