#section 132
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ITAT Delhi Quashes Section 12A Registration Cancellation for Lack of Jurisdiction
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Section 153C Assessments Quashed for Excluded Block Period & Lack of Incriminating Material: ITAT Delhi
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Income Tax
Section 153C Assessments Void for Post-April 2021 Satisfaction Note: ITAT Delhi
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Section 69 Addition Cannot Rest Solely on Uncorroborated Loose Sheets: ITAT Hyderabad
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Section 69 Addition Unsustainable When Land Transactions Were on Employer’s Behalf: ITAT Delhi
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Section 271DA Penalty Needs Specific Section 269ST Findings: ITAT Delhi
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Income Tax
₹1.44 Cr Cash Salary Addition Restored as CIT(A) Ignored Search Evidence: ITAT Delhi
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Section 69C Addition for Unexplained Capitation Fee Upheld: Delhi HC
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Section 68 Addition on Loans From Wife and Company Deleted: Delhi ITAT
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Section 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC
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Skill Development Institution Qualifies as ‘Education’; Section 12AA/12AB Registration Restored: Pune ITAT
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Section 153C Proceedings Require Year-Specific Incriminating Material: Madras HC
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Section 148 Notice Quashed for Vague Reasons & Lack of Supporting Material: ITAT Pune
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