#section 132
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1,406 articlesIncome Tax
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Search Cases With Common Assessing Officer Governed by Section 127 Transfer Date: ITAT Delhi
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Gujarat HC Upholds Section 153C Notices as Seized Gold Related to Assessee
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Mumbai ITAT: Builder’s Statement Alone Cannot Justify On-Money Addition
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Chennai ITAT: Loose Diary Entries Cannot Justify Additions Without Corroboration
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Karnataka HC Quashes Assessment Orders as Time-Barred After Settlement Commission Proceedings
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ITAT Delhi Quashes Section 153C Assessments for AYs Outside Ten-Year Block Period
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Allahabad HC Quashes Assessment Due to Mechanical Section 153D Approval
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ITAT Delhi Deletes ₹4 Crore Addition Based on Uncorroborated Third-Party WhatsApp Chats
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ITAT Chennai Quashes Section 153C Assessments, Restricts Addition to 2% Profit Estimation
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ITAT Mumbai Deletes Section 69 Addition Based Solely on Uncorroborated Third-Party Statements & Excel Data
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Mere Disallowance of Section 80GGC Political Donation Deduction Is Not Misreporting for Section 270A Penalty: ITAT Ahmedabad
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AY 2015-16 Reassessment Notice Issued After 31 March 2022 Is Time-Barred: ITAT Pune
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Third-Party Statements Cannot Sustain Assessment Without Cross-Examination: Mumbai ITAT
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