#section 132
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1,408 articlesIncome Tax
Income Tax
Revenue Appeal Dismissed as Section 153D Approval Granted Mechanically Without Application of Mind
Income Tax
Income Tax
Only profit element embedded to unaccounted purchases can be taxed: ITAT Chennai
Income Tax
Income Tax
ITAT Pune: Entire Bank Deposits Cannot Be Taxed – Income to Be Estimated @2% on Deposits in Renukamata Society Account
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Common Satisfaction Note for Multiple AYs Invalid U/s 153C: ITAT Bangalore
Income Tax
Income Tax
Delay in Recording Satisfaction Note Under Section 153C Can Invalidate Search Proceedings
Income Tax
Income Tax
Income Tax Addition for Capitation Fees Rejected Because Statement Was Uncorroborated
Income Tax
Income Tax
Revised Returns U/s 153A Don’t Bar Tax Evasion Prosecution – Kerala HC Upholds Case U/s 276C(1) & 277
Income Tax
Income Tax
Reassessment Notice Quashed as Issued Beyond Surviving Limitation Under TOLA and Section 149
Income Tax
Income Tax
Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material
Income Tax
Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
Income Tax
Income Tax
