#section 132
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1,566 articlesIncome Tax
Income Tax
Statement U/s. 132(4) Whether binding upon assessee or not
Income Tax
Income Tax
Retraction of statement after inordinate delay looses its significance
Income Tax
Income Tax
Section 132A: SC on Disclosure of ‘reason to believe’ or ‘reason to suspect’
Income Tax
Income Tax
Onus of ensuring presence of deponent cannot be shifted to assessee
Income Tax
Income Tax
Notice U/s. 153A issued without search is bad in law
Income Tax
Income Tax
Adjustment of Seized cash against advance tax- Explanation 2 to Section 132B is prospective in nature: CBDT
Income Tax
Income Tax
Budget 2017: AO need not disclose Reason to believe to conduct a search
Income Tax
Income Tax
Statement cannot be sole basis for addition in block assessment
Income Tax
Income Tax
Statement U/s. 132(4) without any supporting material does not have any evidentiary value
Income Tax
Income Tax
Penalty u/s 271(1)(c) in search assessment is tenable only if some incriminating material found during search
Income Tax
Income Tax
Seizure of blank cheques during search can’t be treated as an unexplained investments in absence of Additional Evidence
Income Tax
Income Tax
Revenue cannot have access to data in laptops pertaining to third parties unconnected with person searched
Income Tax
Income Tax
Statement recorded u/s 133A during survey, cannot be taken as evidence to make addition to income
Income Tax
Income Tax
