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#section 132

Every article filed under the “section 132” tag — analysis, news and updates.

1,408 articles
Income TaxCBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition
Income Tax

CBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition

CA Vijayakumar Shetty7 months ago
Income TaxScope of Notice u/s 143(2)- Income Tax Act, 1961- SERVE vs ISSUE
Income Tax

Scope of Notice u/s 143(2)- Income Tax Act, 1961- SERVE vs ISSUE

CA AJAY KUMAR AGRAWAL7 months ago
Income TaxNotice u/s. 148 issued with approval of Member of CBDT is void and invalid
Income Tax

Notice u/s. 148 issued with approval of Member of CBDT is void and invalid

POONAM GANDHI7 months ago
Income TaxTime-Barred Reassessment Notice Quashed: ITAT Annuls Section 148 Proceedings Beyond Limitation
Income Tax

Time-Barred Reassessment Notice Quashed: ITAT Annuls Section 148 Proceedings Beyond Limitation

CA Vijayakumar Shetty7 months ago
Income TaxReopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance
Income Tax

Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance

CA Vijayakumar Shetty7 months ago
Income TaxSection 263 Cannot Replace AO’s View on Reopening Issues
Income Tax

Section 263 Cannot Replace AO’s View on Reopening Issues

CA Vijayakumar Shetty7 months ago
Income TaxUnaccounted Liquor Sales—Profit to Be Estimated, Not Gross Receipts Taxed: ITAT Chandigarh
Income Tax

Unaccounted Liquor Sales—Profit to Be Estimated, Not Gross Receipts Taxed: ITAT Chandigarh

CA Vijayakumar Shetty7 months ago
Income TaxCash Seizure Addition Deleted After Books Were Updated and Verified
Income Tax

Cash Seizure Addition Deleted After Books Were Updated and Verified

CA Vijayakumar Shetty7 months ago
Income TaxRajasthan HC Quashed Reassessment for Being Issued by JAO Instead of FAO
Income Tax

Rajasthan HC Quashed Reassessment for Being Issued by JAO Instead of FAO

CA Sandeep Kanoi7 months ago
Income TaxSection 271AAB Penalty Not Automatic on Voluntary Disclosure Post-Search
Income Tax

Section 271AAB Penalty Not Automatic on Voluntary Disclosure Post-Search

CA Vijayakumar Shetty7 months ago
Income TaxITAT Delhi Quashes Reopening Beyond Six Years After Search
Income Tax

ITAT Delhi Quashes Reopening Beyond Six Years After Search

CA Vijayakumar Shetty7 months ago
Income TaxProperty Deal Addition Fails for Breach of Section 153C Time Limits
Income Tax

Property Deal Addition Fails for Breach of Section 153C Time Limits

CA Vijayakumar Shetty7 months ago
Income TaxSection 153A Assessment Quashed as Notices Issued in Name of Deceased Assessee
Income Tax

Section 153A Assessment Quashed as Notices Issued in Name of Deceased Assessee

CA Vijayakumar Shetty7 months ago
Income TaxAssessment framed on basis of mechanical approval u/s. 153D is not tenable: ITAT Patna
Income Tax

Assessment framed on basis of mechanical approval u/s. 153D is not tenable: ITAT Patna

POONAM GANDHI7 months ago