#section 132
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1,406 articlesIncome Tax
Income Tax
Section 153A Mandated When Assessee’s Premises Are Searched
Income Tax
Income Tax
Reopening not justified as reasons recorded remained speculative
Income Tax
Income Tax
Section 153A Has Limits: No Seized Material, No Fresh Additions
Income Tax
Income Tax
No Independent Enquiry, No Addition: ITAT Sets Aside ₹5.50 Lakh u/s 69A
Income Tax
Income Tax
Reopening Quashed Due to Total Non-Application of Mind
Income Tax
Income Tax
Section 153C Addition Quashed for No Incriminating Material Found
Income Tax
Income Tax
Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
Income Tax
Income Tax
No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
Income Tax
Income Tax
Income from Accommodation Entries Restricted to 8% on Estimation Basis
Income Tax
Income Tax
Notional Interest on Interest-Free Advances Rejected Under Real Income Theory
Income Tax
Income Tax
No Section 153A Addition if no Incriminating Material Found in Search: Bombay HC
Income Tax
Income Tax
Search Assessment Limited as Bank Valuation Found Insufficient Evidence
Income Tax
Income Tax
Unsigned sale agreement not conclusive: ITAT Hyderabad remands capital-gains addition for limited verification
Income Tax
Income Tax
