#section 132
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1,566 articlesIncome Tax
Income Tax
Search Assessment Quashed as Limitation Must Be Computed Separately for Each Person
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as They Were Barred by Limitation
Income Tax
Income Tax
Marriage Gift Cash Addition Upheld as Retention After Daughter’s Marriage Was Unexplained: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed as AO Relied on Borrowed Satisfaction Without Independent Analysis
Income Tax
Income Tax
Pune ITAT Deletes ₹4.02 Crore ‘On-Money’ Addition; Third-Party Statements and Dumb Documents Not Enough
Income Tax
Income Tax
Pune ITAT Deletes ₹50 Lakh Penalty U/s 271D; Third-Party Statement Alone Cannot Prove Cash Loan
Income Tax
Income Tax
Reassessment Quashed as Third-Party Loose Papers Had No Live Link with Assessee: Gujarat HC
Income Tax
Income Tax
Non-Disclosure of Tally Data and Forensic Report Violates Natural Justice: ITAT Kolkata
Income Tax
Income Tax
ITAT Deletes ₹18.24 Crore Addition as Corrupted Computer Records cannot Override Audited Books
Income Tax
Income Tax
ITAT Quashes Section 153C Assessment as Satisfaction Note Was Common for Multiple Years
Income Tax
Income Tax
ITAT Annuls Section 153A Assessment as Search Warrant Was Not in Assessee’s Name
Income Tax
Income Tax
Wrong Section, Wrong Assessment: Bangalore ITAT Annuls Section 143(3) Order Passed After Search
Income Tax
Income Tax
ITAT Allows Deduction for Hidden Expenditure as Entire On-Money Cannot Be Taxed
Income Tax
Income Tax
