#section 132
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1,406 articlesIncome Tax
Income Tax
Only Net Profit Taxable on Unaccounted Sales, No Double Additions: Delhi ITAT
Income Tax
Income Tax
Bangalore ITAT Bars Additions in Unabated 153A Cases Without Incriminating Material
Income Tax
Income Tax
Mere Loose Sheets, Scribblings & Excel Jottings Can’t Justify Capitation Fee Additions
Income Tax
Income Tax
DVO Estimate Alone Not Enough for Unexplained Investment Addition: ITAT Bangalore
Income Tax
Income Tax
WhatsApp Chats & Estimates Alone Insufficient in Unabated Search Case: ITAT Deletes On-Money Addition
Income Tax
Income Tax
ITAT Deletes Deemed Dividend Addition as Cash Shortage Related to Proprietary Concern
Income Tax
Income Tax
Interest Awarded After Tax Department Retained Matured KVPs Despite Settlement Payment
Income Tax
Income Tax
Delhi ITAT Quashes Penalty as WhatsApp Chats & Hawala Tokens Failed Section 65B Evidence Test
Income Tax
Income Tax
Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai ITAT
Income Tax
Income Tax
No Penalty on Routine Disallowances in 153C Cases Without Incriminating Material: Mumbai ITAT
Income Tax
Income Tax
Section 69A Not Applicable to Recorded Bank Loans Tagged as Accommodation Entries: ITAT Mumbai
Income Tax
Income Tax
Protective Addition Cannot Continue Once Substantive Addition is Sustained Elsewhere: Bangalore ITAT
Income Tax
Income Tax
Pre-Resolution Income Tax Claims Extinguished Under Approved NCLT Plan: ITAT Chennai
Income Tax
Income Tax
