#section 132
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1,406 articlesIncome Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
ITAT Quashes Reassessment as AO Changed Reason from Fake Loan Entries to Penny Stock LTCG
Income Tax
Income Tax
Section 69A Addition Cannot Survive Merely on Ground That Explanation Was an Afterthought: ITAT Delhi
Income Tax
Income Tax
WhatsApp Chats without proof of completed transactions Cannot Justify Section 69A Additions: ITAT Mumbai
Income Tax
Income Tax
ITAT Delhi Restricts Bogus Purchase Addition to Profit Element Only
Income Tax
Income Tax
AO Cannot Apply Post-2018 “Look-Through” Valuation Retrospectively – ITAT Deletes Massive Section 56 Additions
Income Tax
Income Tax
Third-Party Loose Papers Cannot Justify Addition Without Cross-Examination: ITAT Delhi
Income Tax
Income Tax
Section 80GGC Deduction Denied Due to Suspicious Political Donation
Income Tax
Income Tax
Assessment Quashed as Department Failed to Share Incriminating Search Material
Income Tax
Income Tax
Reassessment Notice Quashed as Revenue Failed to Establish Link Between Assessee & Seized Material
Income Tax
Income Tax
WhatsApp Chats Alone Cannot Justify Section 69A Addition for Jewellery Purchases: ITAT Delhi
Income Tax
Income Tax
Excel Sheets & Third-Party Statements Alone Cannot Prove Cash Payment: ITAT Mumbai
Income Tax
Income Tax
ITAT Delhi Rejects Revenue Appeal Over Presumptive Taxation & Jewellery Additions
Income Tax
Income Tax
