#section 132
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1,565 articlesIncome Tax
Income Tax
Transfer of case u/s. 127 to centralize assessment of all connected persons is justifiable
Income Tax
Income Tax
Name the Charge or Lose the Penalty, U/s 270A Proceedings Collapse
Goods and Services Tax
Goods and Services Tax
Anticipatory bail in fraudulent GST Input Tax Credit allowed as custodial interrogation not warranted
Income Tax
Income Tax
Wrong Route Chosen: Section 147 Fails Where 153C Alone Applies
Income Tax
Income Tax
Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely
Income Tax
Income Tax
Once U/s 153C Is Quashed, ₹6.68 Cr Rectification Orders Collapse
Income Tax
Income Tax
Revenue Barred From Reopening JDA Taxability Once Issue Is Settled
Income Tax
Income Tax
Reassessment Quashed for Invalid Sanction Under Section 151(ii)
Income Tax
Income Tax
Advance for Flat or Accommodation Loan? ITAT Remands Section 68 Addition
Income Tax
Income Tax
₹4 Cr Allegation Fails as Wrong Search Year Invalidates 153C Notice
Income Tax
Income Tax
Borrowed Satisfaction Backfires: ITAT Ahmedabad Quashes 147 Reopenings Based on Dishman Group Search Inputs
Income Tax
Income Tax
Loose Sheets Alone Not Enough for Taxing Undisclosed Investment
Income Tax
Income Tax
Past U/s 80-IA Relief Doesn’t Guarantee Deduction for New Projects
Income Tax
Income Tax
