#section 132
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1,569 articlesIncome Tax
Income Tax
No Penalty on Capital Gains from JDA: ITAT Says Debatable Issue Cannot Trigger Concealment Penalty
Income Tax
Income Tax
Bangalore ITAT Quashes Section 263 Order: No Revision Possible When Alleged Expenditure Was Never Claimed
Income Tax
Income Tax
Interest Disallowance Deleted as Own Funds Exceeded Advances: ITAT Pune
Income Tax
Income Tax
Chennai ITAT Quashes Section 263 Revision on Excess Stock Taxation
Income Tax
Income Tax
No addition regarding commission income earned by PSPL as it was not an undisclosed income
Income Tax
Income Tax
ITAT Deletes Bogus Purchase Addition as Cross-Examination Was Not Granted
Income Tax
Income Tax
Telangana HC Upholds Rejection of Updated Return During Pending Scrutiny Assessment
Income Tax
Income Tax
ITAT Restores Protective Addition as Substantive Addition Had Not Attained Finality
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1st April 2021
Income Tax
Income Tax
Suspicion Is Not Evidence: ITAT Deletes Rs. 3.68 Crore ‘On-Money’ Addition Based on Flat Allotment Letters
Income Tax
Income Tax
Settlement Proceedings do not invalidate assessments passed under Court’s interim liberty
Income Tax
Income Tax
Delhi HC Upholds Reassessment Notice as Time Granted for Reply is Excluddible from Limitation
Income Tax
Income Tax
ITAT Quashed Reassessment as AO Failed to Establish Escaped Income as Asset
Income Tax
Income Tax
