#section 132
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1,566 articlesIncome Tax
Income Tax
Consolidated Satisfaction Note for Multiple Years Held Invalid – ITAT Quashes Entire U/s 153C Assessments
Income Tax
Income Tax
Assessment Quashed for Wrong Section – ITAT Holds AY Falling Within U/s 153C Block Cannot Be Assessed U/s 143(3)
Income Tax
Income Tax
ITAT Deletes Additions Based Solely on Third-Party Seized Tally Data
Income Tax
Income Tax
Loans via Banking Channels not Bogus Merely on ‘Shell Company’ Allegation
Income Tax
Income Tax
ITAT Quashes ₹287 Crore Addition- Third Party Excel Sheets Alone Not Enough
Income Tax
Income Tax
Third-Party ERP Entries Alone Cannot Justify Section 69 Addition: ITAT Deletes Jewellery Purchase Addition
Income Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
ITAT Quashes Reassessment as AO Changed Reason from Fake Loan Entries to Penny Stock LTCG
Income Tax
Income Tax
Section 69A Addition Cannot Survive Merely on Ground That Explanation Was an Afterthought: ITAT Delhi
Income Tax
Income Tax
WhatsApp Chats without proof of completed transactions Cannot Justify Section 69A Additions: ITAT Mumbai
Income Tax
Income Tax
ITAT Delhi Restricts Bogus Purchase Addition to Profit Element Only
Income Tax
Income Tax
AO Cannot Apply Post-2018 “Look-Through” Valuation Retrospectively – ITAT Deletes Massive Section 56 Additions
Income Tax
Income Tax
Third-Party Loose Papers Cannot Justify Addition Without Cross-Examination: ITAT Delhi
Income Tax
Income Tax
