#section 132
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1,406 articlesIncome Tax
Income Tax
Bond Redemption Not Black Income: ITAT Rejects Revenue’s USD 3.2 Million Claim
Income Tax
Income Tax
ITAT Delhi Invalidates 153A Assessments for Lack of 153C Satisfaction
Income Tax
Income Tax
Section 69 addition basis WhatsApp chats untenable sans source device/Evidence Act certificate: ITAT Mumbai
Income Tax
Income Tax
Penalty u/s 271AAB Upheld: Admission of ₹3 Crores in Search Held ‘Undisclosed Income’
Income Tax
Income Tax
ITAT Delhi Cuts Bogus Purchase Addition to 15% & Upholds 153C Jurisdiction
Income Tax
Income Tax
Unaccounted commission addition without corroborative evidence is not sustainable
Income Tax
Income Tax
Security deposit is actually sale consideration and is merely used as devise to postpone tax liability
Income Tax
Income Tax
Unverified Third-Party Evidence Cannot Support Tax Additions, ITAT Rules
Income Tax
Income Tax
Reassessment Quashed for Using Section 147 Instead of Mandatory Section 153C
Income Tax
Income Tax
Cancellation of registration u/s. 12AA without satisfying conditions u/s. 12AB(4)(ii) not justifiable
Income Tax
Income Tax
Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
Income Tax
Income Tax
No 65B Certificate, No Case: Bombay HC Quashes Cash Addition Based on Mobile Notes
Income Tax
Income Tax
Extrapolation cannot be done to assume income without any cogent material
Goods and Services Tax
Goods and Services Tax
