#section 132
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1,409 articlesIncome Tax
Income Tax
Mere Third-Party Excel Sheet Insufficient for Section 69 Addition: ITAT Chandigarh
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Hyderabad Deletes Addition Based Solely on Sec 132(4) Third-Party Statement for Lack of Corroboration
Income Tax
Income Tax
ITAT Dehradun Deletes Sec 69A Addition on Housewife’s Savings
Income Tax
Income Tax
On-Money Addition Deleted; Third-Party Pen Drive & Statements Insufficient; Sec 153C Quashed: ITAT Mumbai
Income Tax
Income Tax
Bogus Purchase Addition U/s 69C Deleted – Export Sales Stock Records Proved Genuineness: ITAT Mumbai
Income Tax
Income Tax
ITAT Rajkot Deletes Search Additions Penalty – Agricultural Income Accepted, Diary Receivables Assessed on Peak Basis, Sec 271AAA Penalty Quashed
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Income Tax
ITAT Mumbai Deletes LTCG Addition as No Evidence Linked Assessee to Penny Stock Rigging
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Income Tax
ITAT Chandigarh Quashes Sec 143(3) in Search Case; AO Must Act Under Sec 148; Revenue Appeal Dismissed
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Income Tax
On-Money Addition Deleted – Loose Papers Builder Statements Alone Insufficient to Prove Unexplained Investment U/s 69
Income Tax
Income Tax
Section 69 Addition on Alleged Cash in Property Deal Deleted – Third-Party Evidence Without Cross-Examination Insufficient
Income Tax
Income Tax
ITAT Kolkata – Section 263 Revision on Deemed Dividend Quashed; Loan Not Taxable in Company’s Hands
Income Tax
Income Tax
Unsecured Loan Addition u/s 68 Deleted – Filatex Group Loans Held Genuine
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Income Tax
