#section 132
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1,406 articlesIncome Tax
Income Tax
Dumb Documents & WhatsApp Chats Don’t Create Income – ITAT Quashes 153C, Deletes ₹22.5 Cr Addition
Income Tax
Income Tax
Search Assessment Quashed: Why IT Act Section 153A Requires an Actual Search on the Assessee
Income Tax
Income Tax
No Name, No Proof, No Cross-Examination: ITAT Quashes ‘On-Money’ Addition Based on Builder’s Excel Sheet
Income Tax
Income Tax
Section 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record
Income Tax
Income Tax
Reopening must be on the same reason on which addition is made- ₹1.30 Cr Addition Deleted
Income Tax
Income Tax
No addition u/s 69A for undisclosed Jewellery as family inheritance and household withdrawals were sufficient to explain sources
Income Tax
Income Tax
Penalty u/s. 271(1)(c) set aside as notice failed to specify specific charge or limb
Income Tax
Income Tax
“Kalra Ji” on Loose Papers Not Enough: ITAT Deletes ₹1.2 Cr Addition for Lack of Evidence
Income Tax
Income Tax
Seized amount prima facie proceeds of crime cannot be treated as income before conclusion of PMLA trial
Income Tax
Income Tax
Treatment of income due to mere presence of blank cheque without any other evidence not tenable
Income Tax
Income Tax
Relinquishment of Trusteeship: Why Payout is Taxable as ‘Income From Other Sources’
Income Tax
Income Tax
Dumb Diaries Can’t Kill Charity- ITAT Says No Tax Without Proof, No Denial of Section 11
Income Tax
Income Tax
Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits
Income Tax
Income Tax
