#section 132
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1,406 articlesIncome Tax
Income Tax
Once U/s 153C Is Quashed, ₹6.68 Cr Rectification Orders Collapse
Income Tax
Income Tax
Revenue Barred From Reopening JDA Taxability Once Issue Is Settled
Income Tax
Income Tax
Reassessment Quashed for Invalid Sanction Under Section 151(ii)
Income Tax
Income Tax
Advance for Flat or Accommodation Loan? ITAT Remands Section 68 Addition
Income Tax
Income Tax
₹4 Cr Allegation Fails as Wrong Search Year Invalidates 153C Notice
Income Tax
Income Tax
Borrowed Satisfaction Backfires: ITAT Ahmedabad Quashes 147 Reopenings Based on Dishman Group Search Inputs
Income Tax
Income Tax
Loose Sheets Alone Not Enough for Taxing Undisclosed Investment
Income Tax
Income Tax
Past U/s 80-IA Relief Doesn’t Guarantee Deduction for New Projects
Income Tax
Income Tax
Section 153C Notice Invalid for 22-Month Delay in Recording Satisfaction
Income Tax
Income Tax
Presumptive Additions U/s 68 & 69A in Search Cases Quashed
Income Tax
Income Tax
Third-Party Statement Alone Insufficient to Treat Loan as Bogus
Income Tax
Income Tax
Approval for One Issue, Reopening for Another Is Legally Fatal
Income Tax
Income Tax
Detailed U/s 153C Enquiry Bars PCIT from Revising Completed Assessment
Income Tax
Income Tax
