#section 132
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1,406 articlesIncome Tax
Income Tax
Accommodation Entry Purchases Invite 100% Disallowance, Not Estimation
Income Tax
Income Tax
Reassessments Quashed Due to Lack of Year-Specific Seized Material: SC
Income Tax
Income Tax
No Incriminating Material, No Addition in Section 153A Assessments
Income Tax
Income Tax
GP Rate Refined to 11% in Search-Based Bogus Purchase Case
Income Tax
Income Tax
Section 250(2) Breached: Appeal Restored for Fresh Decision
Income Tax
Income Tax
Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order
Income Tax
Income Tax
Mechanical Dismissal Fails as CIT(A) Skips Speaking Order
Income Tax
Income Tax
Revised Form 10 Filed During Assessment Held Valid for Accumulation Claim of Trust
Income Tax
Income Tax
Six-Year Limit Under Section 153C Runs From Document Handover, Not Search Date
Goods and Services Tax
Goods and Services Tax
Summons u/s. 70 of CGST Act cannot be considered as initiation of proceedings: Writ dismissed as premature
Income Tax
Income Tax
Section 271D Penalty Quashed as Time-Barred in Absence of Assessment: ITAT Chennai
Income Tax
Income Tax
Retention of Gold Upheld Because Section 132B Timeline Isn’t Mandatory
Income Tax
Income Tax
Disclosure During Search Not Enough to Invoke Section 271AAB, Penalty Set Aside
Income Tax
Income Tax
