#section 132
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1,408 articlesIncome Tax

Income Tax
Cash Found in Locker Explained by Assessee, Section 69A Addition Deleted: ITAT Mumbai
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Rajasthan HC Sets Aside Benami Property Orders Over Denial of Cross-Examination
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MP HC Rejects Revenue Appeal for Failure to Establish Perversity in ITAT Order
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Gujarat HC Holds Amended Section 149 Cannot Revive Time-Barred Reassessment Notices
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Wife’s Jewellery Not Taxable in Husband’s Hands; 115BBE Rate Prospective: ITAT Nagpur
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ITAT Mumbai Quashes Section 148 Reassessment for Failure to Meet Section 149(1)(b) Conditions
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ITAT Pune Quashes Reassessment Based on Dumb Document, Deletes Section 69 Addition
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ITAT Delhi Quashes Search Assessment as Time-Barred Under Section 153C
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ITAT Delhi Deletes ₹5.90 Crore Section 68 Addition for Lack of Evidence
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ITAT Delhi Deletes Section 69B Jewellery Addition for Items in Siblings’ Locker
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ITAT Delhi Quashes Section 153C Assessments for Invalid Satisfaction & Limitation
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Bombay HC Upholds Bar on Section 153C Additions Without Incriminating Material
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Delhi ITAT Quashes Time-Barred Section 153C Assessments After Section 127 Transfer
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