#section 132
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1,406 articlesIncome Tax
Income Tax
Donation & Salary Kickback: ITAT Ahmedabad Partly Upholds Additions
Income Tax
Income Tax
ITAT Quashes WhatsApp-Based Cash Sale Theory- Digital Gossip Isn’t Tax Evidence
Income Tax
Income Tax
ITAT Dehradun Quashes Section 271(1)(c) Penalty for Non-Specific Charge
Income Tax
Income Tax
Penalty u/s 271AAB Deleted – ITAT Jaipur Rules Notice Defective & Income Not ‘Undisclosed’
Income Tax
Income Tax
Mass Rubber-Stamp Approval Under Section 153D Invalid: Delhi HC:
Income Tax
Income Tax
Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
Income Tax
Income Tax
Uncorroborated Retracted Statements and Dumb Documents Insufficient for Tax
Income Tax
Income Tax
ITAT Deletes Unexplained Cash Addition: Proof of Joint Family Funds Accepted
Income Tax
Income Tax
WhatsApp Chats as Evidence: ITAT Upholds ₹9 Lakh Addition on Unrebutted Digital Record
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Income Tax
Bogus Loan Addition Deleted: ITAT Rejects Uncorroborated WhatsApp Chats & Statements
Income Tax
Income Tax
Reassessment Quashed: ITAT Invalidates Reopening Beyond 4 Years Without Material Non-Disclosure
Income Tax
Income Tax
Black Diary Notings Held Dumb & Reconciled: ITAT Mumbai Deletes ₹7.23 Cr Additions
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Income Tax
Section 69A/69B: Excel noting retracted statements cannot justify additions – ITAT Mumbai
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Income Tax
