#section 132
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1,406 articlesIncome Tax
Income Tax
Mechanical u/s 153D Approval Invalidates u/s 153C Assessment: ITAT Quashes Entire Proceedings
Income Tax
Income Tax
Section 263 Checkmated – ITAT Says PCIT Cannot Reopen Issues Already Before CIT(A)
Income Tax
Income Tax
ITAT Rejects AO’s Demand for Third-Party Documents; Section 68 Addition Deleted
Income Tax
Income Tax
Reassessment post full and true disclosure results into mere change of opinion hence not sustained
Income Tax
Income Tax
Rajasthan HC Quashes Reassessment Notice Issued by JAO Due to Faceless Regime Requirements
Income Tax
Income Tax
Penalty u/s. 271(1)(c) quashed as additional income was voluntarily disclosed and not based on seized material
Income Tax
Income Tax
ITAT Upholds Genuine LTCG Claim Despite Alleged Accommodation Entries
Income Tax
Income Tax
Finance Broker Taxed Only on Brokerage as No Evidence of Income Found
Goods and Services Tax
Goods and Services Tax
Discretionary remedy in fraudulent claim of GST Input Tax Credit not granted
Income Tax
Income Tax
Unexplained Cash Credit Addition Deleted Due to Complete Loan Evidence
Income Tax
Income Tax
Uncorroborated 132(4) Statement Can’t Tax a Genuine Donation
Income Tax
Income Tax
No Cash Trail and Retracted 132(4) Statements – Section 68 Addition Deleted
Income Tax
Income Tax
Search-Based Penalties Collapsed: Additions Were Only Disallowances, Not Undisclosed Income
Income Tax
Income Tax
