#section 132
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1,566 articlesIncome Tax
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Section 69 Addition Deleted as No Evidence Linked Joint Holder to Alleged On-Money: ITAT Mumbai
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No Section 271(1)(c Penalty on Additional Income Declared in Section 153A Return: ITAT Delhi
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Section 143(3) Assessment Cannot Continue After Section 132 Search: ITAT Delhi
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Delhi HC Upholds Deletion of Addition Based on Uncorroborated Third-Party Search Material
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Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai
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Section 12AA Registration Cannot Be Cancelled on Mere Capitation Fee Allegations: ITAT Chennai
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Genuine Business Purchases Cannot Be Disallowed Over Contract Expiry: ITAT Delhi
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Income Tax
ITAT Mumbai Deletes Section 270A Penalty on Deeming Section 43CA Addition
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Appeal Restored to CIT(A) Despite Tax Paid After Filing Section 249(4)(a) Appeal: MP HC
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Section 153C Assessment Quashed for Lack of Incriminating Material: ITAT Delhi
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WhatsApp Chats & Excel Sheets Can’t Justify Taxing Gross Receipts: ITAT Mumbai
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Section 80GGC Deduction Denied for Bogus Political Donation: ITAT Ahmedabad
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ITAT Kolkata Deletes Section 68 Addition on Accepted Investment Transactions
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