#section 132
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1,566 articlesIncome Tax
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Reassessment Quashed: No Valid ‘Reason to Believe’ Despite Insight Portal Data – Gujarat HC
Income Tax
Income Tax
TDS Demand Quashed: No Proof of Cash Payment; Section 194-IA Liability Not Automatic
Income Tax
Income Tax
Share Certificate Transfer Dates Prove Holding Period; ITAT Allows LTCG Despite Purchase Date Doubts
Income Tax
Income Tax
Gujarat HC Quashed Reassessment for Non-Application of Mind in Reopening Notices
Income Tax
Income Tax
Section 68 Loan Addition Deleted: No Incriminating Material Found During Search
Income Tax
Income Tax
Seized Document Not Dumb Where Cheque Entries Stand Verified: ITAT Delhi
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Income Tax
Section 153C Assessment Quashed for Lack of Incriminating Material
Income Tax
Income Tax
No Year-Specific Satisfaction, No Valid U/s 153C Proceedings
Income Tax
Income Tax
CIT(A) Cannot Remand Assessment on Wrong Legal Assumption: ITAT Chandigarh
Income Tax
Income Tax
Unsigned Seized Agreement Cannot Prove Cash Receipt: Section 69A Addition Deleted
Income Tax
Income Tax
Addition u/s. 69A deleted as cash duly recorded in books of accounts
Income Tax
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Additions Based on mere Third-Party Loose Papers Quashed by ITAT Pune
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Writ dismissed as efficacious remedy available under section 26 of Benami Act
Income Tax
Income Tax
