#section 132
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1,406 articlesIncome Tax
Income Tax
Suspicion Is Not Evidence: ITAT Deletes Rs. 3.68 Crore ‘On-Money’ Addition Based on Flat Allotment Letters
Income Tax
Income Tax
Settlement Proceedings do not invalidate assessments passed under Court’s interim liberty
Income Tax
Income Tax
Delhi HC Upholds Reassessment Notice as Time Granted for Reply is Excluddible from Limitation
Income Tax
Income Tax
ITAT Quashed Reassessment as AO Failed to Establish Escaped Income as Asset
Income Tax
Income Tax
LTCG Addition Quashed as Revenue Relied Solely on Uncorroborated Third-Party Diary Entries
Income Tax
Income Tax
ITAT Deletes Gold Addition as Jewellery Limits as per CBDT Instruction 1916 Applied
Income Tax
Income Tax
Accepted Disclosure Cannot Be Treated as Misreporting for Penalty Purposes: ITAT Surat
Income Tax
Income Tax
Section 68 Addition Quashed as Loans Were Repaid Through Banking Channels: ITAT Ahmedabad
Income Tax
Income Tax
Search on Advocate Upheld as Authorities Recorded Reasons to Believe Under Section 132
Income Tax
Income Tax
No Addition for Notional Interest Based Solely on Seized Working Sheet: ITAT Mumba
Income Tax
Income Tax
Reassessment Quashed as AO Relied on Incorrect AIR Information: ITAT Amritsar
Income Tax
Income Tax
Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material
Income Tax
Income Tax
ITAT Orders Fresh Review as On-Money Addition Was Based on Loose Sheet
Income Tax
Income Tax
