#section 132
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1,407 articlesIncome Tax
Income Tax
No Incriminating Material, No 153A Addition: ITAT Bangalore Deletes Massive Additions in JDA Search Case
Income Tax
Income Tax
Search Surrender Doesn’t Mean Maximum Penalty: ITAT Cuts Section 271AAB Levy from 90% to 30%
Income Tax
Income Tax
SEZ Lease Rentals Are Business Income, Not House Property: ITAT Mumbai
Income Tax
Income Tax
Educational Trust Registration Renewal Cannot Be Denied Over Earlier Allegations
Income Tax
Income Tax
Gujarat HC Quashes Section 263 Notice as AO’s DVO-Based Valuation Was Plausible
Income Tax
Income Tax
ITAT Deletes Section 69A Addition as WhatsApp Chats Alone Cannot Prove Cash Payments
Income Tax
Income Tax
Entire Bank Deposits Cannot Be Taxed as Income – ITAT Restricts Addition to 2% in Renukamata Society Cases
Income Tax
Income Tax
No Parallel Assessment Orders Permissible for Same Assessment Year Under Section 153A Regime
Income Tax
Income Tax
“Common Family Cash Pool” Theory Fails: Mumbai ITAT Upholds Section 271AAA Penalty
Income Tax
Income Tax
Dumb Excel Sheets” cannot justify massive additions: Mumbai ITAT
Income Tax
Income Tax
ITAT Deletes Additions Due to Lack of Corroborative Evidence from Third-Party Documents
Income Tax
Income Tax
Section 153C Valid but Addition Fails: No Incriminating Material = No Deemed Dividend
Income Tax
Income Tax
Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151
Income Tax
Income Tax
