#section 132
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1,566 articlesGoods and Services Tax
Goods and Services Tax
Discretionary remedy in fraudulent claim of GST Input Tax Credit not granted
Income Tax
Income Tax
Unexplained Cash Credit Addition Deleted Due to Complete Loan Evidence
Income Tax
Income Tax
Uncorroborated 132(4) Statement Can’t Tax a Genuine Donation
Income Tax
Income Tax
No Cash Trail and Retracted 132(4) Statements – Section 68 Addition Deleted
Income Tax
Income Tax
Search-Based Penalties Collapsed: Additions Were Only Disallowances, Not Undisclosed Income
Income Tax
Income Tax
Criminal prosecution quashed as ITAT rejected allegation of concealment during penalty proceeding
Income Tax
Income Tax
Bogus Purchase Disallowance Limited to 6% Due to Genuine Sales
Income Tax
Income Tax
ITAT Orders Fresh Hearing After Non-Speaking CIT(A) Order in Reopening Case
Income Tax
Income Tax
ITAT Quashes ₹1 Cr Addition Under Section 148 on Penny Stock LTCG
Income Tax
Income Tax
Penalty Quashed Due to Vague Show-Cause Notice
Income Tax
Income Tax
Parallel Proceedings Under Section 153A and 153C Lead to Quashed Assessments
Income Tax
Income Tax
ITAT Rejects Retraction of Voluntarily Conceded Income Under Section 153A
Income Tax
Income Tax
Section 147 Bogus Purchase Addition Deleted; Tribunal Upholds GST Records
Income Tax
Income Tax
