#section 132
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1,407 articlesIncome Tax
Income Tax
Ex-Parte 153A Orders for Six Years Set Aside for Justice
Income Tax
Income Tax
Assessments Quashed for Invalid Section 153C Satisfaction Note
Goods and Services Tax
Goods and Services Tax
Bail in fraudulent GST ITC allowed as trial not to be completed in near future
Income Tax
Income Tax
Disallowance on alleged fictitious loss without incriminating material cannot be sustained
Income Tax
Income Tax
Reopening Invalid When Search Material Triggers Section 153C
Income Tax
Income Tax
Extended Limitation Cannot Apply to Expense Disallowances
Income Tax
Income Tax
Assessment Quashed for Missing Mandatory Section 153C Notice
Income Tax
Income Tax
Common Section 153D Approval Invalidates Search Assessments
Income Tax
Income Tax
Mechanical Approval Quashes Search Assessment Under Section 153A
Income Tax
Income Tax
Reassessment Quashed: No Valid ‘Reason to Believe’ Despite Insight Portal Data – Gujarat HC
Income Tax
Income Tax
TDS Demand Quashed: No Proof of Cash Payment; Section 194-IA Liability Not Automatic
Income Tax
Income Tax
Share Certificate Transfer Dates Prove Holding Period; ITAT Allows LTCG Despite Purchase Date Doubts
Income Tax
Income Tax
Gujarat HC Quashed Reassessment for Non-Application of Mind in Reopening Notices
Income Tax
Income Tax
