#section 132
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1,565 articlesIncome Tax
Income Tax
CBDT Cannot Add 31 January Eligibility Condition to Settlement Applications: Rajasthan HC
Income Tax
Income Tax
ITAT Jaipur Deletes Section 271AAB Penalty on Estimated Profit from Stock Shortage
Income Tax
Income Tax
Mechanical Approvals and Unsupported Power-Based Additions Quashed: ITAT Chandigarh
Income Tax
Income Tax
Source-of-Source Proviso Inapplicable to AY 2011-12: ITAT Chennai Deletes ₹17 Cr Addition
Income Tax
Income Tax
Section 148A(d) Order After Limitation Makes Reassessment Void: ITAT Mumbai
Income Tax
Income Tax
Section 143(2) Cannot Replace Section 148 After Post-2021 Search: ITAT Mumbai
Income Tax
Income Tax
Section 153C Requires Year-Specific Nexus With Seized Material: ITAT Mumbai
Income Tax
Income Tax
₹4.30 Crore Section 69A Addition Restored as CIT(A) Did Not Decide Merits: ITAT Rajkot
Income Tax
Income Tax
“5kg Mangoes” WhatsApp Message Cannot Alone Prove Company’s Unexplained Cash: ITAT Mumbai
Income Tax
Income Tax
120-Day Release of Seized Cash Under Section 132B Referred to Larger Bench: Gujarat HC
Corporate Law
Corporate Law
Income-Tax Relief Does Not Warrant Writ-Stage Quashing of PMLA Attachment: Chhattisgarh HC
Income Tax
Income Tax
Independent Royalty Agreement Cannot Be Benchmarked as Related-Party Transaction: ITAT Delhi
Income Tax
Income Tax
Verified Only 10–12% of the Vouchers? That Alone Cannot Trigger Section 263
Income Tax
Income Tax
