#section 132
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1,566 articlesIncome Tax
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Section 153C Notices Quashed as Assessment Proceedings Became Time-Barred: Bombay HC
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Mere WhatsApp Chats Cannot Justify Year-Wide Production Addition: ITAT Ahmedabad
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Income Tax
Section 148 Reopening Set Aside as Loose Paper Dated After Sale cannot Justify Reassessment
Income Tax
Income Tax
ITAT Rejects Bogus LTCG Addition as No Independent Enquiry Was Conducted
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Income Tax
Filing ITR Is Not a Retraction of Section 132(4) Statement: Karnataka HC
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Income Tax
Section 153C Proceedings Invalid as AO Failed to Record Separate Year-Wise Satisfaction: ITAT Delhi
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Income Tax
ITAT Delhi Quashes Section 153C Assessments as Satisfaction Note Lacked Mandatory Finding
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Income Tax
ITAT Quashes Section 153C Assessments as Consolidated Satisfaction Note for Multiple Years Was Invalid
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Income Tax
Vivad se Vishwas Benefit Allowed as Assessment Was Based on Survey, Not Search: Gujarat HC
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Income Tax
No Capital Gains Addition as Dumb Document Alone cannot Prove On-Money Receipt
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Income Tax
Section 69 Addition Deleted as Seized Loose Sheet Lacked Corroborative Evidence
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Income Tax
₹6.40 Crore Addition Deleted as Revenue Failed to Corroborate Seized Document
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Income Tax
ITAT Deletes Sections 271D & 271E Penalties for Lack of Recorded Satisfaction
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Income Tax
