#section 132
Log in to FollowEvery article filed under the “section 132” tag — analysis, news and updates.
1,566 articlesIncome Tax
Income Tax
Income Estimation in Circular Trading Fails Without Incriminating Evidence
Income Tax
Income Tax
Accommodation Entries Taxable Only on Commission, Not Gross Credits
Income Tax
Income Tax
Rule of Consistency Bars On-Money Addition Against One Co-Owner
Income Tax
Income Tax
₹4 Crore Addition Deleted Because Jurisdiction Collapsed Under Section 153C
Income Tax
Income Tax
Notice Issued for Incorrect Year Renders Reassessment Void
Income Tax
Income Tax
Settlement Commission not empowered to change head of income
Income Tax
Income Tax
No Incriminating Material, Section 263 Cannot Override 153A Order
Income Tax
Income Tax
Disallowance of interest upheld as documentary evidence proving availment of housing loan not provided
Income Tax
Income Tax
153A Addition Deleted for Lack of Incriminating Material
Income Tax
Income Tax
ITAT Mumbai Deleted Alleged Cash On-Money Addition for Lack of Corroborative Evidence
Income Tax
Income Tax
Abated Assessment Year Lets AO Re-Examine Entire Return
Income Tax
Income Tax
Mechanical U/s 153D Approval Voids Entire Search Assessment
Income Tax
Income Tax
No Corroboration, No Tax: Diary-Based Search Additions Deleted
Income Tax
Income Tax
