#section 132
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1,565 articlesIncome Tax
Income Tax
Search Assessment Quashed: A Scrutiny Notice Could Not Replace Section 148
Income Tax
Income Tax
Disclosed Cash Balances and Jewellery Records Explain Search Seizures: ITAT Mumbai
Income Tax
Income Tax
Third-Party Search Papers Cannot Sustain Uncorroborated Additions: ITAT Kolkata
Income Tax
Income Tax
On-Money From Property Sale Taxable as Capital Gains, Not Section 69A: ITAT Delhi
Fema / RBI
Fema / RBI
FEMA NOC Rejection Without Investigation Nexus Set Aside: Karnataka HC
Income Tax
Income Tax
DVO Report Prevails Over Seized Diary; ITAT Deletes Section 69A Additions
Income Tax
Income Tax
Third-Party Excel Sheet Cannot Prove Unexplained Cash Investment: ITAT Agra
Income Tax
Income Tax
Flat Sale Gains Taxable as Capital Gains; Search Additions Deleted: ITAT Mumbai
Income Tax
Income Tax
No Section 153A Addition Without Incriminating Search Material: ITAT Mumbai
Income Tax
Income Tax
Section 147 Reassessment Invalid After Search Triggered Section 153A: ITAT Mumbai
Income Tax
Income Tax
Pre-September 2024 Search Permits Direct Section 148 Notice: Delhi HC
Income Tax
Income Tax
Section 153D Approval Cannot Be Presumed When Approval Letters Are Untraceable: ITAT Surat
Income Tax
Income Tax
Section 13 Violations Cannot Bar 12AB Renewal at Registration Stage: ITAT Delhi
Income Tax
Income Tax
