#section 132
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1,566 articlesIncome Tax

Income Tax
ITAT Delhi Quashes Section 153C Assessments for Invalid Satisfaction & Limitation
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Income Tax
Bombay HC Upholds Bar on Section 153C Additions Without Incriminating Material
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Delhi ITAT Quashes Time-Barred Section 153C Assessments After Section 127 Transfer
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Hyderabad ITAT: Only 16% of ₹40.93 Crore On-Money Receipts Taxable
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ITAT Remands ₹2.15 Crore On-Money Addition Pending Developer’s Appeal Findings
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Hyderabad ITAT: ₹2.55 Crore “On-Money” Additions Deleted for Lack of Corroboration
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Section 263 Not Invocable for Non-Initiation of Section 270A Penalty: ITAT Ahmedabad
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ITAT Mumbai Deletes Unexplained Investment Additions for Shops Purchased by Others
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Income Tax
ITAT Chennai Quashes Section 153C Notices as Seized Material Received After 1st April 2021
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Income Tax
ITAT Chandigarh Deletes ₹13 Crore Addition & Section 271D Penalty for Lack of Evidence
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Karnataka HC Quashes Settlement Commission Order Passed Beyond Statutory Time Limit
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Delhi ITAT Quashes ₹12.62 Cr Additions: 153C Six-Year Limit Ran From Material Handover
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Bombay HC Disallows Section 153A Additions Based on Regular Books Without Search Material
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Income Tax
