#section 132
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1,406 articlesIncome Tax
Income Tax
ITAT Delhi Quashes Section 153C Assessments as Satisfaction Note Lacked Mandatory Finding
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Consolidated Satisfaction Note for Multiple Years Was Invalid
Income Tax
Income Tax
Vivad se Vishwas Benefit Allowed as Assessment Was Based on Survey, Not Search: Gujarat HC
Income Tax
Income Tax
No Capital Gains Addition as Dumb Document Alone cannot Prove On-Money Receipt
Income Tax
Income Tax
Section 69 Addition Deleted as Seized Loose Sheet Lacked Corroborative Evidence
Income Tax
Income Tax
₹6.40 Crore Addition Deleted as Revenue Failed to Corroborate Seized Document
Income Tax
Income Tax
ITAT Deletes Sections 271D & 271E Penalties for Lack of Recorded Satisfaction
Income Tax
Income Tax
ITAT Quashes Section 263 Order as Search Warrant Was Not Issued in Assessee’s Name
Income Tax
Income Tax
Search Assessment Quashed as Limitation Must Be Computed Separately for Each Person
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as They Were Barred by Limitation
Income Tax
Income Tax
Marriage Gift Cash Addition Upheld as Retention After Daughter’s Marriage Was Unexplained: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed as AO Relied on Borrowed Satisfaction Without Independent Analysis
Income Tax
Income Tax
Pune ITAT Deletes ₹4.02 Crore ‘On-Money’ Addition; Third-Party Statements and Dumb Documents Not Enough
Income Tax
Income Tax
