#section 132
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1,406 articlesIncome Tax
Income Tax
Documented LTCG on Listed Shares Not ‘Undisclosed Income’ for 271AAB Penalty
Income Tax
Income Tax
Penalty Deleted as Loose Sheet Found to Be Mere Projection, Not Undisclosed Income
Income Tax
Income Tax
Recorded & Verifiable LTCG Share Transactions Cannot Be Treated as Undisclosed Income
Income Tax
Income Tax
Section 271AAB Penalty Not Leviable on Fully Recorded, Documented LTCG
Income Tax
Income Tax
Section 271D Penalty Cannot Be Levied Without Recorded Satisfaction: Gujarat HC
Income Tax
Income Tax
Mechanical 153D Approval Vitiates Entire 153A Block – Delhi ITAT
Goods and Services Tax
Goods and Services Tax
Arrest in fraudulent availment of ITC not illegal as all mandates of CGST and BNSS complied
Income Tax
Income Tax
Unexplained investment addition relying solely upon unverified excel sheet and loose sheet cannot be sustained
Income Tax
Income Tax
Reassessment Based on Third-Party Data Without Nexus is Invalid: Gujarat HC
Income Tax
Income Tax
Section 271AAB Penalty Not Automatic Without Incriminating Material: ITAT Indore
Income Tax
Income Tax
Consolidated Satisfaction Note Invalidates Search Assessment; 153C Proceedings Quashed
Income Tax
Income Tax
HC Deletes ₹10 Cr Addition: “Bogus” Loan Claims Rejected Due to Lack of Incriminating Material
Income Tax
Income Tax
Addition Partly Deleted as Section 69A Cannot Apply to Mere Documents Found in Search
Income Tax
Income Tax
