#section 132
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1,406 articlesIncome Tax
Income Tax
Online Gaming Addition Deleted as Records Showed Net Loss Instead of Winnings
Income Tax
Income Tax
ITAT Quashes Section 153C Order as Composite Satisfaction Note Lacked Year-Wise Bifurcation
Income Tax
Income Tax
Section 271D Penalty Deleted Due to Absence of Satisfaction in Assessment Order
Income Tax
Income Tax
Section 271D Penalty Cannot Survive Without Recorded Satisfaction: Gujarat HC
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1 April 2021
Income Tax
Income Tax
Madras HC Upholds Transfer to MP/MLA Special Court Due to SC Directions
Income Tax
Income Tax
ITAT Deletes Sections 270A & 271AAB Penalty as Notice Lacked Specific Charge
Income Tax
Income Tax
Section 68 Addition Deleted as Earlier Accepted Shares Can’t Be Held Bogus: ITAT Kolkata
Income Tax
Income Tax
Agricultural Land Taxable as Capital Asset as It Fell Within Statutory Distance from Municipality
Income Tax
Income Tax
Rectification, Assessment and Appeal under Income Act, 1961
Income Tax
Income Tax
ITAT Restricts Bogus Purchase Addition as AO Applied Unrelated Gross Profit Rate
Income Tax
Income Tax
ITAT Cancels Section 153C Proceedings as Amended Law Barred Jurisdiction
Income Tax
Income Tax
Bogus Purchase Addition Cannot Survive as Suspicion Cannot Override Documentary Evidence: ITAT Kolkata
Income Tax
Income Tax
