#section 132
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1,566 articlesIncome Tax
Income Tax
On-Money Addition Deleted; Third Party Excel Statement Not Enough Without Proof
Income Tax
Income Tax
Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year
Income Tax
Income Tax
Section 80C Deduction & HRA Exemption Rejected as Assessee Failed to Produce Evidence
Income Tax
Income Tax
ITAT Deletes Section 69B Addition as Third-Party Loose Sheet Lacked Cross-Examination
Income Tax
Income Tax
Revenue Appeal Dismissed as Section 153D Approval Granted Mechanically Without Application of Mind
Income Tax
Income Tax
Only profit element embedded to unaccounted purchases can be taxed: ITAT Chennai
Income Tax
Income Tax
ITAT Pune: Entire Bank Deposits Cannot Be Taxed – Income to Be Estimated @2% on Deposits in Renukamata Society Account
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Common Satisfaction Note for Multiple AYs Invalid U/s 153C: ITAT Bangalore
Income Tax
Income Tax
Delay in Recording Satisfaction Note Under Section 153C Can Invalidate Search Proceedings
Income Tax
Income Tax
Income Tax Addition for Capitation Fees Rejected Because Statement Was Uncorroborated
Income Tax
Income Tax
