#section 132
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1,566 articlesIncome Tax
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ITAT Delhi Quashes Reopening Beyond Six Years After Search
Income Tax
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Property Deal Addition Fails for Breach of Section 153C Time Limits
Income Tax
Income Tax
Section 153A Assessment Quashed as Notices Issued in Name of Deceased Assessee
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Income Tax
Assessment framed on basis of mechanical approval u/s. 153D is not tenable: ITAT Patna
Income Tax
Income Tax
Section 153C Additions Deleted: No Corroboration for Third-Party Pen-Drive Evidence
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Income Tax
Day of arrival to be excluded while computing period stayed in India: ITAT Delhi
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WhatsApp chat retrieved from third party not sufficient for addition: ITAT Ahmedabad
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Income Tax
Documented and Repaid Unsecured Loans Cannot Be Treated as Accommodation Entries u/s 68
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Income Tax
RTGS Sale Proceeds via Credit Society Not Unexplained Money
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Income Tax
Section 153C Assessments Beyond Ten-Year Block Invalid: Deemed Search Date Starts from Satisfaction Note
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Income Tax
Investor Funds of Company Cannot Be Taxed as Director’s Personal Unexplained Money u/s 69A
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Income Tax
Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
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Income Tax
Reopening under Section 147 Invalid Where Search Material Triggers Section 153C
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Income Tax
