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#section 132

Every article filed under the “section 132” tag — analysis, news and updates.

1,566 articles
Income TaxITAT Ahmedabad Deletes On-Money Additions; Loose Papers Insufficient
Income Tax

ITAT Ahmedabad Deletes On-Money Additions; Loose Papers Insufficient

CA Vijayakumar Shetty9 months ago
Income TaxIncome of Predecessor Company Cannot Be Clubbed with Successor Post-Amalgamation
Income Tax

Income of Predecessor Company Cannot Be Clubbed with Successor Post-Amalgamation

CA Vijayakumar Shetty9 months ago
Income TaxOn-Money Addition Fails Without Corroborative Evidence: ITAT Delhi
Income Tax

On-Money Addition Fails Without Corroborative Evidence: ITAT Delhi

CA Vijayakumar Shetty9 months ago
Income TaxSection 153C Assessments Quashed for Consolidated Satisfaction Note
Income Tax

Section 153C Assessments Quashed for Consolidated Satisfaction Note

CA Vijayakumar Shetty9 months ago
Income TaxSection 153A Additions Sustained Where Incriminating Material Exists: ITAT Ahmedabad
Income Tax

Section 153A Additions Sustained Where Incriminating Material Exists: ITAT Ahmedabad

CA Vijayakumar Shetty9 months ago
Income TaxEx-Parte 153A Orders for Six Years Set Aside for Justice
Income Tax

Ex-Parte 153A Orders for Six Years Set Aside for Justice

CA Vijayakumar Shetty9 months ago
Income TaxAssessments Quashed for Invalid Section 153C Satisfaction Note
Income Tax

Assessments Quashed for Invalid Section 153C Satisfaction Note

CA Vijayakumar Shetty9 months ago
Goods and Services TaxBail in fraudulent GST ITC allowed as trial not to be completed in near future
Goods and Services Tax

Bail in fraudulent GST ITC allowed as trial not to be completed in near future

POONAM GANDHI9 months ago
Income TaxDisallowance on alleged fictitious loss without incriminating material cannot be sustained
Income Tax

Disallowance on alleged fictitious loss without incriminating material cannot be sustained

POONAM GANDHI9 months ago
Income TaxReopening Invalid When Search Material Triggers Section 153C
Income Tax

Reopening Invalid When Search Material Triggers Section 153C

CA Vijayakumar Shetty9 months ago
Income TaxExtended Limitation Cannot Apply to Expense Disallowances
Income Tax

Extended Limitation Cannot Apply to Expense Disallowances

CA Vijayakumar Shetty9 months ago
Income TaxAssessment Quashed for Missing Mandatory Section 153C Notice
Income Tax

Assessment Quashed for Missing Mandatory Section 153C Notice

CA Vijayakumar Shetty9 months ago
Income TaxCommon Section 153D Approval Invalidates Search Assessments
Income Tax

Common Section 153D Approval Invalidates Search Assessments

CA Vijayakumar Shetty9 months ago
Income TaxMechanical Approval Quashes Search Assessment Under Section 153A
Income Tax

Mechanical Approval Quashes Search Assessment Under Section 153A

CA Vijayakumar Shetty9 months ago