#section 132
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1,407 articlesIncome Tax
Income Tax
ITAT Bangalore: No Disallowance U/s 36(1)(iii) When Interest-Free Funds Exceed Advances-Revenue Appeals Dismissed
Income Tax
Income Tax
Search on Others Can’t Extend Reassessment Limit Without Assessee-Specific Seized Material
Income Tax
Income Tax
Reopening Valid Where Income Escapement Based on Search-Derived Information
Income Tax
Income Tax
ITAT Deletes Additions as Bogus Purchases Cannot Be Based on Suspicion Without Evidence
Income Tax
Income Tax
Bogus Purchase Addition Restricted to Profit Element: ITAT Grants Relief
Income Tax
Income Tax
Section 153C Assessment Quashed Over Unsigned Seized Document: ITAT Hyderabad
Income Tax
Income Tax
On-Money Addition Based on Excel Sheet Deleted: No Corroborative Evidence
Income Tax
Income Tax
Alleged Accommodation Entry Addition deleted Due to Loan Repayment Misclassification
Income Tax
Income Tax
No reassessment beyond 3 years without proper sanction of prescribed higher authority
Income Tax
Income Tax
ITAT Rajkot: Addition Based on ‘Dump Excel Sheet’ Deleted – No Evidence, No Tax
Income Tax
Income Tax
ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough
Income Tax
Income Tax
Third-Party Excel Sheets & Statements Without Corroboration Have No Evidentiary Value
Income Tax
Income Tax
Addition u/s 68 was unsustainable without rebuttal of NBFC genuineness or tracing money trail
Income Tax
Income Tax
