#section 132
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1,566 articlesIncome Tax
Income Tax
Six-Year Limit Under Section 153C Runs From Document Handover, Not Search Date
Goods and Services Tax
Goods and Services Tax
Summons u/s. 70 of CGST Act cannot be considered as initiation of proceedings: Writ dismissed as premature
Income Tax
Income Tax
Section 271D Penalty Quashed as Time-Barred in Absence of Assessment: ITAT Chennai
Income Tax
Income Tax
Retention of Gold Upheld Because Section 132B Timeline Isn’t Mandatory
Income Tax
Income Tax
Disclosure During Search Not Enough to Invoke Section 271AAB, Penalty Set Aside
Income Tax
Income Tax
Voluntary Search Disclosure Alone Can’t Attract 271AAB Penalty: ITAT Hyderabad
Income Tax
Income Tax
Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice
Income Tax
Income Tax
ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons
Income Tax
Income Tax
153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date
Income Tax
Income Tax
Addition u/s. 68 based on certain statement not sustained as documentary evidence not considered
Income Tax
Income Tax
No U/s 153A Addition, But Reassessment Power Explicitly Preserved
Income Tax
Income Tax
Omnibus Section 153D Approval Invalid, Entire Search Assessment Quashed
Income Tax
Income Tax
Search Jewellery Addition Cut for Arbitrary Expense Estimation
Income Tax
Income Tax
