#section 132
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1,566 articlesIncome Tax
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Dumb Excel Sheets” cannot justify massive additions: Mumbai ITAT
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ITAT Deletes Additions Due to Lack of Corroborative Evidence from Third-Party Documents
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Section 153C Valid but Addition Fails: No Incriminating Material = No Deemed Dividend
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Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151
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ITAT Quashes Section 271(1)(c Penalty as Unsigned SCN Held Void in Law
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Section 80GGC Deduction Denied as Donation Linked to Bogus Political Party Activities
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Assessment Proceedings invalid Without Valid Section 143(2) Notice: ITAT Indore
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Section 143(2) Notice Mandatory for Valid Section 143(3) Assessment: ITAT Indore
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Agricultural Land Outside Municipal Limits Not a Capital Asset; Section 153C Proceedings Invalid Without Incriminating Material
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₹32 Cr Addition Fails: Section 153C Action Quashed in Sunetra Ajit Pawar Case
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Reopening Invalid for Want of Proper Approval – ITAT Quashes U/s 148 Notice
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ITAT Mumbai: Reopening Invalid – Firm Partner Cannot Be Interchanged
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ITAT Mumbai: Section 68 Additions Collapse – No “Source of Source” for Firms, Evidence Overrides Suspicion
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