#section 132
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1,566 articlesIncome Tax
Income Tax
Reassessment Beyond 3 Years Quashed Due to Wrong Sanctioning Authority
Income Tax
Income Tax
Section 153A Reassessment: Additions u/s 69B & 69C Deleted on Unsigned Excel Sheet
Income Tax
Income Tax
Loose Excel Sheet With Wrong Seller Name Can’t Justify On-Money Addition
Income Tax
Income Tax
Service of notice was mandatory before Income Tax Reassessment therefore, penalty u/s 271(1)(b) was quashed
Income Tax
Income Tax
Penalty based on Loose Sheets/Ledger Without supporting proof not Valid
Income Tax
Income Tax
Appeals Dismissed as Consolidated Approval for Search Assessments Found Mechanical
Income Tax
Income Tax
Addition based on documents found from third party without granting cross-examination is not sustainable
Income Tax
Income Tax
ITAT Delhi quashes reassessment Due to Unsigned Section 151 Approval
Goods and Services Tax
Goods and Services Tax
Bail application in fake GST firm rejected as twin condition u/s. 45 of PMLA not fulfilled
Income Tax
Income Tax
ITAT Chandigar Upholds Deletion of On-Money Additions Citing HBPL Precedent
Income Tax
Income Tax
Madras HC Upholds Income Tax Search After Finding Valid Reason to Believe
Income Tax
Income Tax
Protective Addition of ₹14.91 Cr u/s 69 Struck Down Due to Invalid u/s 153C Jurisdiction
Income Tax
Income Tax
Group ITSC Findings Cannot Be Applied, U/s 153A, Subsidiary Protected
Income Tax
Income Tax
