#section 132
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1,406 articlesIncome Tax
Income Tax
No Incriminating Material, Section 263 Cannot Override 153A Order
Income Tax
Income Tax
Disallowance of interest upheld as documentary evidence proving availment of housing loan not provided
Income Tax
Income Tax
153A Addition Deleted for Lack of Incriminating Material
Income Tax
Income Tax
ITAT Mumbai Deleted Alleged Cash On-Money Addition for Lack of Corroborative Evidence
Income Tax
Income Tax
Abated Assessment Year Lets AO Re-Examine Entire Return
Income Tax
Income Tax
Mechanical U/s 153D Approval Voids Entire Search Assessment
Income Tax
Income Tax
No Corroboration, No Tax: Diary-Based Search Additions Deleted
Income Tax
Income Tax
Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
Income Tax
Income Tax
Recovery by income tax department prior to conclusion of trial under PMLA is erroneous in law
Income Tax
Income Tax
Transfer of case u/s. 127 to centralize assessment of all connected persons is justifiable
Income Tax
Income Tax
Name the Charge or Lose the Penalty, U/s 270A Proceedings Collapse
Goods and Services Tax
Goods and Services Tax
Anticipatory bail in fraudulent GST Input Tax Credit allowed as custodial interrogation not warranted
Income Tax
Income Tax
Wrong Route Chosen: Section 147 Fails Where 153C Alone Applies
Income Tax
Income Tax
