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Income Tax Mechanical Section 153D Approval Invalidates Search Assessments: ITAT Mumbai Income Tax Mechanical Section 153D Approval Without Verification of Assessment Records Invalid: ITAT Chandigarh Income Tax Section 153D Approval for Multiple Years and Assessees Without Record Examination Invalid: ITAT Dehradun Income Tax Mechanical Section 153D Approval for 110 Assessments Invalid; Assessment Quashed: ITAT Delhi Custom Duty No Customs Penalty on Forwarding Agent Without Act of Omission or Commission: CESTAT Delhi Custom Duty Supreme Court Dismisses Customs Appeals as ₹1.29 Crore Tax Effect Falls Below ₹2 Crore Limit Income Tax Section 68 Loan Additions Deleted as Identity, Creditworthiness & Genuineness Proved: ITAT Mumbai Income Tax Rule 8D 0.5% Disallowance Restricted to Investments Yielding Exempt Income: Delhi HC
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#section 132

Every article filed under the “section 132” tag — analysis, news and updates.

1,572 articles
Income TaxS. 158BD proceedings without recording written satisfaction void. Statement recorded in search cannot form sole basis for s. 158BD addition
Income Tax

S. 158BD proceedings without recording written satisfaction void. Statement recorded in search cannot form sole basis for s. 158BD addition

TG Team16 years ago
Income TaxStatement taken u/s. 133A during survey cannot have same value as evidence recorded during search u/s 132(4)
Income Tax

Statement taken u/s. 133A during survey cannot have same value as evidence recorded during search u/s 132(4)

TG Team16 years ago
Income TaxCBDT directed to re-opening of all cases under the search and seizure label and those claimed deduction u/s. 80IB, 80A
Income Tax

CBDT directed to re-opening of all cases under the search and seizure label and those claimed deduction u/s. 80IB, 80A

TG Team17 years ago
Income TaxMere family connection cannot be a ground for transfer of cases
Income Tax

Mere family connection cannot be a ground for transfer of cases

TG Team18 years ago