#section 132
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1,566 articlesIncome Tax

Income Tax
Section 153A Invalid Where No Incriminating Material Found in Search: ITAT Delhi
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Cash Advances Not Taxable Before Project Completion Under PCM
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Addition Deleted for Wrist Watches Due to invocation of Section 69 Instead of 69A
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ITAT Mumbai Upholds Composite Satisfaction u/s 153C; Sustains Partial 69C Addition in Land Deal
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ITAT Ahmedabad Sustains 69C Additions Based on Seized Diaries with Running Ledger
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ITAT Delhi Quashed Cash Addition for Invalid WhatsApp Digital Evidence
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Rental Income Taxed as House Property Due to Main Business Object
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Reassessment Quashed for Using Wrong Provision Instead of Search Route
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Entire Bogus Purchase Cannot Be Added: ITAT Limits Taxation to Profit Element
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Section 153C Proceedings Quashed as Time-Barred & Below ₹50 Lakh Threshold: ITAT Delhi
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Only Profit on Alleged On-Money Taxable, ITAT Rajkot Restricted Addition to 30%
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ITAT Chandigarh Quashes Search Assessment for Non-Compliance with New Reassessment Regime
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Apply Reasonable Profit Rate Due to Sub-Contracts, Not 10%: ITAT Bangalore
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