#section 132
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1,406 articlesIncome Tax
Income Tax
No penalty u/s. 271D in absence of violation of section 269SS
Income Tax
Income Tax
Give Me 7 Days or Give It Up: Karnataka HC Quashes Reassessment for Short Notice
Income Tax
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Unabated Assessment Protection: ITAT Deletes ₹6.70 Cr Share Addition; Third-Party Statement is Not Incriminating Material
Income Tax
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Enhancement by CIT(A) without giving notice u/s. 251 is vitiated in law
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ITAT Upholds Deletion of Bogus F&O Loss Additions; Post-Search Reports Cannot Justify 153A
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Notice u/s 148 After 3 Years Needs Pr.CCIT Approval – ITAT Says Sanction by Pr.CIT Invalid, Reopening Quashed
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ITAT Chandigarh Deletes ₹1.12 Cr Addition – Accepts Revised Income Declared in Mining Case
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Income Tax
Cash found during search verifiable from audited books cannot be added u/s. 69A as unexplained money
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Revised return filed before assessment cannot mean concealment- ITAT Jaipur deletes penalty u/s 271(1)(c) -Vague notice & voluntary disclosure save assessee from penalty
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Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
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Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
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Claim rejected since seized gold already assessed and proceedings concluded in name of husband of petitioner
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ITAT Chennai Upholds 50% Disallowance of Agricultural Income; Unproved Claims Treated as Unexplained Credits
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Income Tax
