#section 132
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1,406 articlesIncome Tax
Income Tax
ITAT Allows Telescoping as Income Already Declared Cannot Be Taxed Again as Commission
Income Tax
Income Tax
ITAT Allows Section 80IA Deduction Because JV Was Only a Pass-Through Entity
Income Tax
Income Tax
ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search
Income Tax
Income Tax
ITAT Pune Set Aside Section 69A Addition as Reopening Notice Was Time Barred
Income Tax
Income Tax
AP HC Upholds Income Tax Summons After Finding No Proof of Mala Fide Action
Income Tax
Income Tax
Section 263 Proceedings Quashed as AO’s Order Was Not Erroneous in Jewellery Case
Income Tax
Income Tax
Bombay HC Quashes Income Tax Search Due to Lack of Valid Reason to Believe
Income Tax
Income Tax
ITAT Deletes ₹6 Cr Addition as Share Sale Transactions Were Through Banking Channels
Income Tax
Income Tax
Consolidated Satisfaction Note for Multiple Years Held Invalid – ITAT Quashes Entire U/s 153C Assessments
Income Tax
Income Tax
Assessment Quashed for Wrong Section – ITAT Holds AY Falling Within U/s 153C Block Cannot Be Assessed U/s 143(3)
Income Tax
Income Tax
ITAT Deletes Additions Based Solely on Third-Party Seized Tally Data
Income Tax
Income Tax
Loans via Banking Channels not Bogus Merely on ‘Shell Company’ Allegation
Income Tax
Income Tax
ITAT Quashes ₹287 Crore Addition- Third Party Excel Sheets Alone Not Enough
Income Tax
Income Tax
