#section 132
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1,566 articlesIncome Tax
Income Tax
Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence
Income Tax
Income Tax
Denial of depreciation to trust not justified as genuineness of building construction expense proved
Income Tax
Income Tax
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Third-Party DD Payment Explains Investment; U/s 69 Addition Deleted
Income Tax
Income Tax
CBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition
Income Tax
Income Tax
Scope of Notice u/s 143(2)- Income Tax Act, 1961- SERVE vs ISSUE
Income Tax
Income Tax
Notice u/s. 148 issued with approval of Member of CBDT is void and invalid
Income Tax
Income Tax
Time-Barred Reassessment Notice Quashed: ITAT Annuls Section 148 Proceedings Beyond Limitation
Income Tax
Income Tax
Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance
Income Tax
Income Tax
Section 263 Cannot Replace AO’s View on Reopening Issues
Income Tax
Income Tax
Unaccounted Liquor Sales—Profit to Be Estimated, Not Gross Receipts Taxed: ITAT Chandigarh
Income Tax
Income Tax
Cash Seizure Addition Deleted After Books Were Updated and Verified
Income Tax
Income Tax
Rajasthan HC Quashed Reassessment for Being Issued by JAO Instead of FAO
Income Tax
Income Tax
