#section 132
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1,408 articlesIncome Tax
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Section 153C Proceedings Quashed for Lack of Incriminating Material: ITAT Chennai Sets Aside ₹597+ Crore Additions
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Income Tax
No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi
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Income Tax
ITAT Agra Deletes Ad-hoc Expense Disallowance Without Rejection of Books
Income Tax
Income Tax
Section 153C Proceedings Fail Without Assessee-Specific Evidence
Income Tax
Income Tax
Cash Found in Search Taxable in Company’s Hands, Not Director’s: ITAT Mumbai
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Income Tax
Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
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Income Tax
No Section 271AAA Penalty Where Search Disclosure Was Proper: ITAT Kolkata
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Income Tax
ITAT Mumbai Deletes On-Money Additions u/s 69/69B; No Cross-Examination of Excel Data
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Income Tax
153C Time-Barred: ITAT Kolkata Quashes Notice Based on Seized Digital Material
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Income Tax
Section 69A Addition on Seized Cash Notings Quashed: Tea Estate Receipts Not Taxable in Director’s Hands
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Income Tax
Assessment Quashed as Section 127 Transfer Made by Non-Jurisdictional PCIT
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Income Tax
₹2 Crore Section 69 Addition Quashed Due to Uncorroborated Loose Sheets
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Income Tax
Reassessment Addition Based Solely on Retracted Third-Party Statements Quashed: ITAT Mumbai
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