#section 132
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1,566 articlesIncome Tax
Income Tax
ITAT Rajkot: Addition Based on ‘Dump Excel Sheet’ Deleted – No Evidence, No Tax
Income Tax
Income Tax
ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough
Income Tax
Income Tax
Third-Party Excel Sheets & Statements Without Corroboration Have No Evidentiary Value
Income Tax
Income Tax
Addition u/s 68 was unsustainable without rebuttal of NBFC genuineness or tracing money trail
Income Tax
Income Tax
Deemed Dividend Upheld, But AO Directed to Recompute After Interest Adjustment: ITAT Pune
Income Tax
Income Tax
Can WhatsApp Chats Alone Justify Tax Additions? Tribunal Says No
Income Tax
Income Tax
Gujarat HC Quashed Reassessment Notice Issued Beyond 10-Year Limitation Period
Income Tax
Income Tax
Reassessment Beyond 10-Year Limit Invalid: Gujarat HC Quashes Notice for AY 2012-13
Income Tax
Income Tax
Assessment order void as approval u/s. 153D granted in mechanical manner without application of mind
Income Tax
Income Tax
ITAT Mumbai: No Addition U/s 69 on Alleged “On-Money” Without Evidence or Cross-Examination
Income Tax
Income Tax
Reopening for AY 2015-16 After 01.04.2021 Invalid – ITAT Quashes U/s 148 Notice as Time-Barred
Income Tax
Income Tax
Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
Income Tax
Income Tax
Extended 10-Year Reassessment Window Cannot Exclude Search Year: Gujarat HC
Income Tax
Income Tax
