#section 132
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1,566 articlesIncome Tax
Income Tax
ITAT delete addition & Rejects Shell Company Allegations on Mere Suspicion
Income Tax
Income Tax
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Income Tax
Income Tax
On-Money Addition Deleted – No Evidence Beyond Third-Party Pen Drive & Statements
Income Tax
Income Tax
On-Money Addition u/s 69 Deleted – Third-Party Excel Data & Statements Held Insufficient
Income Tax
Income Tax
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
Income Tax
Income Tax
ITAT Bangalore: No Disallowance U/s 36(1)(iii) When Interest-Free Funds Exceed Advances-Revenue Appeals Dismissed
Income Tax
Income Tax
Search on Others Can’t Extend Reassessment Limit Without Assessee-Specific Seized Material
Income Tax
Income Tax
Reopening Valid Where Income Escapement Based on Search-Derived Information
Income Tax
Income Tax
ITAT Deletes Additions as Bogus Purchases Cannot Be Based on Suspicion Without Evidence
Income Tax
Income Tax
Bogus Purchase Addition Restricted to Profit Element: ITAT Grants Relief
Income Tax
Income Tax
Section 153C Assessment Quashed Over Unsigned Seized Document: ITAT Hyderabad
Income Tax
Income Tax
On-Money Addition Based on Excel Sheet Deleted: No Corroborative Evidence
Income Tax
Income Tax
Alleged Accommodation Entry Addition deleted Due to Loan Repayment Misclassification
Income Tax
Income Tax
