#section 132
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1,409 articlesIncome Tax
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ITAT Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal
Income Tax
Income Tax
Section 69C Addition Deleted: No 65B Certificate for Pen Drive Evidence; Third-Party Documents Insufficient – ITAT Hyderabad
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Income Tax
Reopening U/s 148 Quashed for Want of Satisfaction on Third-Party Seized Material – Reassessment Void: ITAT Hyderabad
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Income Tax
ITAT Hyderabad Quashes U/s 143(3) Assessment as Time-Barred; Sec 153 Exclusion Limited to Actual Time Lost
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Income Tax
No Addition U/s 68 in Search Cases Without Incriminating Material – Penny Stock LTCG Additions Deleted – Dept Appeals Dismissed
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Income Tax
ITAT Upholds Section 263 Revision Due to Lack of Inquiry Into Section 80GGC Political Donation
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Additions Based Solely on Investigation Report & Assumed 3% Commission Unsustainable: ITAT Mumbai
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No Sec 153A Addition Without Incriminating Material; Penny Stock LTCG Deleted: ITAT Mumbai
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Search Assessment – Suppressed Sales Deleted, Sec 37(1) Expenses Allowed & CWIP Write-Off Treated as Revenue – 143(3) Order Quashed – ITAT Mumbai
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Non-Application of Mind and Wrong AY Render Sec 147 Reopening Void – ITAT Kolkata
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No Transfer U/s 2(47) – Temporary Alternate Flat Not Taxable – ITAT Mumbai
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Addition U/s 69 for Alleged On-Money Deleted – Third-Party Statements & Pen-Drive Data Without Cross-Examination Held Invalid – ITAT Mumbai
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Income Tax
ITAT Bangalore Quashes U/s 143(3) Assessment for Want of U/s 153C Jurisdiction
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Income Tax
