#section 132
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1,566 articlesIncome Tax
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No 271AAB Penalty for Book-Based Disallowances Without Search Incriminating Material
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Single Section 153D Sanction for Seven Years Deemed Illegal by ITAT
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Income Tax
Revenue Appeals Fail as No Transfer of Risk and Reward Before Completion
Income Tax
Income Tax
No U/s 115BBE Tax Because Income Was Business Profit, Not Unexplained Money
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Income Tax
Borrowed Satisfaction Invalidates Reopening Under Section 147
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Income Tax
Reassessment u/s. 148 quashed as based on same material which was accepted by AO in earlier proceeding
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Section 153A Mandated When Assessee’s Premises Are Searched
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Reopening not justified as reasons recorded remained speculative
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Income Tax
Section 153A Has Limits: No Seized Material, No Fresh Additions
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Income Tax
No Independent Enquiry, No Addition: ITAT Sets Aside ₹5.50 Lakh u/s 69A
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Reopening Quashed Due to Total Non-Application of Mind
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Income Tax
Section 153C Addition Quashed for No Incriminating Material Found
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Income Tax
Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
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Income Tax
