#section 132
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1,566 articlesIncome Tax
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ITAT Delhi Deletes Section 68 Addition for Loans Without Corroborative Search Material
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ITAT Kolkata Deletes ₹20 Lakh Addition Based Solely on SMS and WhatsApp Messages
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Income Tax
Section 153C Assessments for 7 AYs Quashed as Deemed Date Fell After 01.04.2021: Bangalore ITAT
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Income Tax
Loose Sheets Showing Cash Payments Cannot Trigger Extended Section 153A: ITAT Mumbai
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Gross Gaming Wallet Credits Cannot Be Taxed Without Real Income: ITAT Bangalore
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Section 147 Reassessment Invalid Where Section 153C Applies: ITAT Ahmedabad
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AO’s Wrong Tax Computation Justifies Condonation of Appeal Delay: Delhi ITAT
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General Investigation Report Cannot Override Transaction-Specific Evidence: Delhi ITAT
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Section 153C Block Starts from Seized Material Receipt: Delhi ITAT
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₹6 Crore Bona Fide Family Settlement Not Taxable; Non-Interference Clause Incidental: Pune ITAT
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Pune ITAT Holds Wrong Sanction Invalid, Quashes AY 2017-18 Reassessment
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Mumbai ITAT Quashes Search Assessment: Section 148 Notice Mandatory for Pre-Search Year
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Income Tax
Delhi ITAT: Post-1 April 2021 Deemed Search Invalidates Section 153C Notice & Assessment
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Income Tax
