#section 132
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1,407 articlesIncome Tax
Income Tax
Section 80GGC Deduction Denied as Donation Linked to Bogus Political Party Activities
Income Tax
Income Tax
Assessment Proceedings invalid Without Valid Section 143(2) Notice: ITAT Indore
Income Tax
Income Tax
Section 143(2) Notice Mandatory for Valid Section 143(3) Assessment: ITAT Indore
Income Tax
Income Tax
Agricultural Land Outside Municipal Limits Not a Capital Asset; Section 153C Proceedings Invalid Without Incriminating Material
Income Tax
Income Tax
₹32 Cr Addition Fails: Section 153C Action Quashed in Sunetra Ajit Pawar Case
Income Tax
Income Tax
Reopening Invalid for Want of Proper Approval – ITAT Quashes U/s 148 Notice
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid – Firm Partner Cannot Be Interchanged
Income Tax
Income Tax
ITAT Mumbai: Section 68 Additions Collapse – No “Source of Source” for Firms, Evidence Overrides Suspicion
Income Tax
Income Tax
ITAT Mumbai: On-Money Addition Crumbles Without Evidence – Platinum Mall Case
Income Tax
Income Tax
ITAT delete addition & Rejects Shell Company Allegations on Mere Suspicion
Income Tax
Income Tax
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Income Tax
Income Tax
On-Money Addition Deleted – No Evidence Beyond Third-Party Pen Drive & Statements
Income Tax
Income Tax
On-Money Addition u/s 69 Deleted – Third-Party Excel Data & Statements Held Insufficient
Income Tax
Income Tax
