#section 132
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1,409 articlesIncome 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
No additions on account of consultancy receipts and alleged unexplained investments
Income Tax
Income Tax
Section 68 Addition Deleted Due to Absence of Incriminating Material in Search Assessment
Income Tax
Income Tax
Section 153A Invalid Due to Absence of Incriminating Material in Unabated Years
Income Tax
Income Tax
Protective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases
Income Tax
Income Tax
Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow
Income Tax
Income Tax
ITAT Mumbai deletes ₹21.99L Sec 69B addition; third-party statement without cross-examination held invalid
Income Tax
Income Tax
Jewellery Release Ordered as Delay Violated CBDT Timelines & Increased Burden Unjustified
Income Tax
Income Tax
Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
Income Tax
Income Tax
Loose Sheets Found in Employee’s Two-Wheeler Not Valid Basis for Unaccounted Sales Addition
Income Tax
Income Tax
Sec 263 Invalid Where PCIT Didn’t Challenge Sec 153D Approval in 153C Case
Income Tax
Income Tax
On-Money Addition Deleted; Third Party Excel Statement Not Enough Without Proof
Income Tax
Income Tax
Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year
Income Tax
Income Tax
