#section 132
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1,407 articlesIncome Tax
Income Tax
Can WhatsApp Chats Alone Justify Tax Additions? Tribunal Says No
Income Tax
Income Tax
Gujarat HC Quashed Reassessment Notice Issued Beyond 10-Year Limitation Period
Income Tax
Income Tax
Reassessment Beyond 10-Year Limit Invalid: Gujarat HC Quashes Notice for AY 2012-13
Income Tax
Income Tax
Assessment order void as approval u/s. 153D granted in mechanical manner without application of mind
Income Tax
Income Tax
ITAT Mumbai: No Addition U/s 69 on Alleged “On-Money” Without Evidence or Cross-Examination
Income Tax
Income Tax
Reopening for AY 2015-16 After 01.04.2021 Invalid – ITAT Quashes U/s 148 Notice as Time-Barred
Income Tax
Income Tax
Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
Income Tax
Income Tax
Extended 10-Year Reassessment Window Cannot Exclude Search Year: Gujarat HC
Income Tax
Income Tax
U/s 153C Additions on Alleged On-Money Deleted – No Corroboration & No Cross-Examination
Income Tax
Income Tax
Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void
Income Tax
Income Tax
Bogus Purchases: Only Profit Element Taxable – ITAT Reworks Addition Based on Industry Margins
Income Tax
Income Tax
On-Money Additions Collapse: ITAT Deletes Sec 69 Additions Based on Third-Party Pen Drive
Income Tax
Income Tax
Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?
Income Tax
Income Tax
