#section 132
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1,566 articlesIncome Tax

Income Tax
Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai ITAT
Income Tax

Income Tax
No Penalty on Routine Disallowances in 153C Cases Without Incriminating Material: Mumbai ITAT
Income Tax

Income Tax
Section 69A Not Applicable to Recorded Bank Loans Tagged as Accommodation Entries: ITAT Mumbai
Income Tax

Income Tax
Protective Addition Cannot Continue Once Substantive Addition is Sustained Elsewhere: Bangalore ITAT
Income Tax

Income Tax
Pre-Resolution Income Tax Claims Extinguished Under Approved NCLT Plan: ITAT Chennai
Income Tax

Income Tax
Reassessment Quashed Because Property Was Purchased From Different Entity Than Alleged
Income Tax

Income Tax
ITAT Allows Telescoping as Income Already Declared Cannot Be Taxed Again as Commission
Income Tax

Income Tax
ITAT Allows Section 80IA Deduction Because JV Was Only a Pass-Through Entity
Income Tax

Income Tax
ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search
Income Tax

Income Tax
ITAT Pune Set Aside Section 69A Addition as Reopening Notice Was Time Barred
Income Tax

Income Tax
AP HC Upholds Income Tax Summons After Finding No Proof of Mala Fide Action
Income Tax

Income Tax
Section 263 Proceedings Quashed as AO’s Order Was Not Erroneous in Jewellery Case
Income Tax

Income Tax
Bombay HC Quashes Income Tax Search Due to Lack of Valid Reason to Believe
Income Tax

Income Tax
