#section 132
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1,406 articlesIncome Tax
Income Tax
Section 153A Notices Upheld Despite Delay in Handing Over Seized Documents
Income Tax
Income Tax
Section 68 Addition Unsustainable as Documentary Evidence Established Loan Transactions
Income Tax
Income Tax
ITAT Quashes Section 153C Assessment as Satisfaction Note Lacked Mandatory Finding
Income Tax
Income Tax
Rejected Books Cannot Sustain Section 271DA Penalty: Hyderabad ITAT
Income Tax
Income Tax
Ahmedabad ITAT Deletes Bogus LTCG Addition; Independent Enquiry Essential
Income Tax
Income Tax
ITAT Quashes Reassessment of Section 80GGC Political Donation Claim Due to Limitation
Income Tax
Income Tax
Section 153C Assessment Upheld as Delay in Handing Over Seized Material Did Not Extend Limitation Illegally
Income Tax
Income Tax
ITAT Restores Section 153A Additions as CIT(A) Ignored Merits of Search Evidence
Income Tax
Income Tax
Section 153C Notices Quashed as Assessment Proceedings Became Time-Barred: Bombay HC
Income Tax
Income Tax
Mere WhatsApp Chats Cannot Justify Year-Wide Production Addition: ITAT Ahmedabad
Income Tax
Income Tax
Section 148 Reopening Set Aside as Loose Paper Dated After Sale cannot Justify Reassessment
Income Tax
Income Tax
ITAT Rejects Bogus LTCG Addition as No Independent Enquiry Was Conducted
Income Tax
Income Tax
Filing ITR Is Not a Retraction of Section 132(4) Statement: Karnataka HC
Income Tax
Income Tax
