#section 132
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1,566 articlesIncome Tax
Income Tax
Income from Accommodation Entries Restricted to 8% on Estimation Basis
Income Tax
Income Tax
Notional Interest on Interest-Free Advances Rejected Under Real Income Theory
Income Tax
Income Tax
No Section 153A Addition if no Incriminating Material Found in Search: Bombay HC
Income Tax
Income Tax
Search Assessment Limited as Bank Valuation Found Insufficient Evidence
Income Tax
Income Tax
Unsigned sale agreement not conclusive: ITAT Hyderabad remands capital-gains addition for limited verification
Income Tax
Income Tax
Section 153C cannot be applied or invoked against searched person: Karnataka HC
Income Tax
Income Tax
Section 153C Fails for Want of Proper Satisfaction: Entire Search Assessment Quashed
Income Tax
Income Tax
Third-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition
Income Tax
Income Tax
One-Day Notice Invalidates Reassessment: ITAT Chennai Quashes U/s 148A(b) Proceedings
Income Tax
Income Tax
ITAT Confirms U/s 263 Revision for Unexamined U/s 80G Donation
Income Tax
Income Tax
Reassessment u/s. 148 quashed as name of petitioner doesn’t appear in seized material
Income Tax
Income Tax
Seller’s Settlement Admissions Don’t Defeat Slump sale Buyer’s Depreciation Claim: Gujarat HC
Income Tax
Income Tax
Addition of cash already taxed in a relative’s income is impermissible: ITAT Patna
Income Tax
Income Tax
