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#section 132

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

1,406 articles
Income TaxGujarat HC Holds Search Assessment Year Counts for Extended 10-Year Reassessment Period
Income Tax

Gujarat HC Holds Search Assessment Year Counts for Extended 10-Year Reassessment Period

CA Sandeep Kanoi3 weeks ago
Income TaxITAT Annuls Section 153C Assessments for Common Satisfaction Note Across Assessment Years
Income Tax

ITAT Annuls Section 153C Assessments for Common Satisfaction Note Across Assessment Years

CA Sandeep Kanoi3 weeks ago
Income TaxAllahabad HC Remands Section 153A Cases to ITAT Over Incriminating Material Findings
Income Tax

Allahabad HC Remands Section 153A Cases to ITAT Over Incriminating Material Findings

CA Sandeep Kanoi3 weeks ago
Income TaxPune ITAT Quashes Reassessment Over Factually Incorrect Section 148 Notice
Income Tax

Pune ITAT Quashes Reassessment Over Factually Incorrect Section 148 Notice

CA Vijayakumar Shetty3 weeks ago
Income TaxSection 148A Proceedings Invalid for Failure to Supply Information & Material: ITAT Kolkata
Income Tax

Section 148A Proceedings Invalid for Failure to Supply Information & Material: ITAT Kolkata

CA Sandeep Kanoi3 weeks ago
Income TaxITAT Quashes Section 270A Penalty on Debatable Leave Encashment Claim
Income Tax

ITAT Quashes Section 270A Penalty on Debatable Leave Encashment Claim

CA Sandeep Kanoi3 weeks ago
Income TaxITAT Deletes Section 68 Addition on Share Sale Proceeds, Taxes Only Profit Element
Income Tax

ITAT Deletes Section 68 Addition on Share Sale Proceeds, Taxes Only Profit Element

CA Sandeep Kanoi3 weeks ago
Income TaxRepaid Unsecured Loan Cannot Be Added Under Section 68: ITAT Surat
Income Tax

Repaid Unsecured Loan Cannot Be Added Under Section 68: ITAT Surat

CA Sandeep Kanoi3 weeks ago
Income TaxMumbai ITAT Deletes ₹30 Lakh Alleged On-Money Addition for Want of Corroborative Evidence
Income Tax

Mumbai ITAT Deletes ₹30 Lakh Alleged On-Money Addition for Want of Corroborative Evidence

CA Vijayakumar Shetty3 weeks ago
Income TaxRecorded Sales Cannot Be Taxed Again Under Section 69A: ITAT Chandigarh
Income Tax

Recorded Sales Cannot Be Taxed Again Under Section 69A: ITAT Chandigarh

CA Sandeep Kanoi3 weeks ago
Income TaxITAT Upholds 10% Income Estimation on Unaccounted Cash Receipts of Land Aggregators
Income Tax

ITAT Upholds 10% Income Estimation on Unaccounted Cash Receipts of Land Aggregators

CA Sandeep Kanoi3 weeks ago
Income TaxITAT Quashes Section 148 Reassessment for Invalid Section 151 Approval
Income Tax

ITAT Quashes Section 148 Reassessment for Invalid Section 151 Approval

CA Sandeep Kanoi4 weeks ago
Income TaxMadras HC Upholds Search Addition Based on Loose Sheets & Section 132(4) Statement
Income Tax

Madras HC Upholds Search Addition Based on Loose Sheets & Section 132(4) Statement

CA Sandeep Kanoi4 weeks ago
Income TaxDelhi ITAT Quashes Section 153C Assessments as Notices Were Time-Barred & Satisfaction Notes Defective
Income Tax

Delhi ITAT Quashes Section 153C Assessments as Notices Were Time-Barred & Satisfaction Notes Defective

CA Vijayakumar Shetty4 weeks ago