#section 132
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1,406 articlesIncome Tax
Income Tax
Section 263 Not Invocable for Non-Initiation of Section 270A Penalty: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Mumbai Deletes Unexplained Investment Additions for Shops Purchased by Others
Income Tax
Income Tax
ITAT Chennai Quashes Section 153C Notices as Seized Material Received After 1st April 2021
Income Tax
Income Tax
ITAT Chandigarh Deletes ₹13 Crore Addition & Section 271D Penalty for Lack of Evidence
Income Tax
Income Tax
Karnataka HC Quashes Settlement Commission Order Passed Beyond Statutory Time Limit
Income Tax
Income Tax
Delhi ITAT Quashes ₹12.62 Cr Additions: 153C Six-Year Limit Ran From Material Handover
Income Tax
Income Tax
Bombay HC Disallows Section 153A Additions Based on Regular Books Without Search Material
Income Tax
Income Tax
AO Cannot Recompute POCM Profits Without Rejecting Books: Ahmedabad ITAT
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Income Tax
Appraisal Report Alone Insufficient for Section 69 On-Money Addition: Ahmedabad ITAT
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Income Tax
For Other Person, Date of Search is Date of Handing Over of Seized Material: Delhi ITAT
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Income Tax
Delhi ITAT Deletes Section 270A Penalty as AO Failed to Specify Exact Charge of Misreporting
Income Tax
Income Tax
CIT(A) Cannot Enhance Income by Introducing Source Not Examined by AO: ITAT Delhi
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Income Tax
Delhi ITAT: Section 153C Assessment Quashed; Assumed Higher Assured Returns-Based On-Money Addition Deleted
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Income Tax
