#section 132
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1,406 articlesIncome Tax
Income Tax
Seized Loose Papers Can Justify Section 69C Additions
Income Tax
Income Tax
Addition under Section 69 Cannot Be Based on Unsigned, Unacted Agreement
Income Tax
Income Tax
Unexplained Jewellery Addition Scaled Down on Human Probability
Income Tax
Income Tax
Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C
Corporate Law
Corporate Law
Bail in liquor scam granted in absence of any distinguishing material
Income Tax
Income Tax
Estimated Commission Addition Unsustainable Without Rejecting Books
Income Tax
Income Tax
Reopening Quashed for Mechanical “Bogus Sub-Contractor” Reasons
Income Tax
Income Tax
ITAT Mumbai Quashed Cash Addition Based Only on Third-Party Excel Sheet
Income Tax
Income Tax
Income Estimation in Circular Trading Fails Without Incriminating Evidence
Income Tax
Income Tax
Accommodation Entries Taxable Only on Commission, Not Gross Credits
Income Tax
Income Tax
Rule of Consistency Bars On-Money Addition Against One Co-Owner
Income Tax
Income Tax
₹4 Crore Addition Deleted Because Jurisdiction Collapsed Under Section 153C
Income Tax
Income Tax
Notice Issued for Incorrect Year Renders Reassessment Void
Income Tax
Income Tax
