#section 132
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1,566 articlesIncome Tax
Income Tax
Section 153C Notice Invalid for 22-Month Delay in Recording Satisfaction
Income Tax
Income Tax
Presumptive Additions U/s 68 & 69A in Search Cases Quashed
Income Tax
Income Tax
Third-Party Statement Alone Insufficient to Treat Loan as Bogus
Income Tax
Income Tax
Approval for One Issue, Reopening for Another Is Legally Fatal
Income Tax
Income Tax
Detailed U/s 153C Enquiry Bars PCIT from Revising Completed Assessment
Income Tax
Income Tax
Accepted Project Revenue Confirms Genuineness of Related Purchases
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Income Tax
Accommodation Entry Purchases Invite 100% Disallowance, Not Estimation
Income Tax
Income Tax
Reassessments Quashed Due to Lack of Year-Specific Seized Material: SC
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Income Tax
No Incriminating Material, No Addition in Section 153A Assessments
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Income Tax
GP Rate Refined to 11% in Search-Based Bogus Purchase Case
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Income Tax
Section 250(2) Breached: Appeal Restored for Fresh Decision
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Income Tax
Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order
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Income Tax
Mechanical Dismissal Fails as CIT(A) Skips Speaking Order
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Income Tax
