#section 132
Log in to FollowEvery article filed under the “section 132” tag — analysis, news and updates.
1,409 articlesIncome Tax
Income Tax
Addition U/s 69 for alleged on-money deleted – No corroborative evidence denial of cross-examination violates natural justice – ITAT Mumbai
Income Tax
Income Tax
Section 153C Addition U/s 69 Deleted – Third Party Statement Loose Paper Held Insufficient
Income Tax
Income Tax
WhatsApp Chats Alone Cannot Prove ₹23 Cr On-Money; Refurbishment Proposal Accepted & Addition U/s 69 Deleted
Income Tax
Income Tax
Penny Stock Addition u/s 68 Set Aside; Reopening Held Invalid for lack of Mind Application
Income Tax
Income Tax
U/s 69A Addition Partly Sustained – Estimated Relief Granted Considering Household Savings
Income Tax
Income Tax
U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction
Income Tax
Income Tax
Section 69A Addition Deleted & Reopening Quashed – No Ownership of Money & Borrowed Satisfaction
Income Tax
Income Tax
Section 153A Assessment Quashed – Mechanical Approval U/s 153D Held Invalid
Income Tax
Income Tax
Addition U/s 69A Deleted – Third Party Statement Without Corroboration Insufficient
Income Tax
Income Tax
Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement
Income Tax
Income Tax
Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Income Tax
Income Tax
Penalty U/s 271AAB Modified — 30% Applicable Where Income Declared in Return Search Questions Not Properly Asked: ITAT Kolkata
Income Tax
Income Tax
ITAT Bangalore: Mere Long Outstanding Sundry Creditors Not Taxable u/s 41(1) – No Cessation of Liability Without Write-Back
Income Tax
Income Tax
