#section 132
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1,407 articlesIncome Tax
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Day of arrival to be excluded while computing period stayed in India: ITAT Delhi
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WhatsApp chat retrieved from third party not sufficient for addition: ITAT Ahmedabad
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Documented and Repaid Unsecured Loans Cannot Be Treated as Accommodation Entries u/s 68
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RTGS Sale Proceeds via Credit Society Not Unexplained Money
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Section 153C Assessments Beyond Ten-Year Block Invalid: Deemed Search Date Starts from Satisfaction Note
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Investor Funds of Company Cannot Be Taxed as Director’s Personal Unexplained Money u/s 69A
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Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
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Reopening under Section 147 Invalid Where Search Material Triggers Section 153C
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On-Money Additions Deleted: Loose Digital Data & Third-Party Statements Not Enough
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Section 263 Order Set Aside Where Underlying Section 153C Assessment Itself Is Time-Barred
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Section 132(4) Statements Alone Insufficient Without Supporting Evidence
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ITAT Mumbai Rejects Section 68 Additions on Alleged Circular Loans
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ITAT Chennai Orders De Novo Examination in Search Case Involving ₹200+ Crore Notings
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