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#section 132

Every article filed under the “section 132” tag — analysis, news and updates.

1,566 articles
Income TaxAccommodation Entry Knowledge Alone Does Not Prove Commission Income: ITAT Hyderabad
Income Tax

Accommodation Entry Knowledge Alone Does Not Prove Commission Income: ITAT Hyderabad

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Deletes ₹36.29 Lakh Addition u/s 69C Based on Uncorroborated Third-Party Tally Data
Income Tax

ITAT Deletes ₹36.29 Lakh Addition u/s 69C Based on Uncorroborated Third-Party Tally Data

CA Vijayakumar Shetty3 weeks ago
Income TaxFamily Diary Entry Alone Can’t Prove Unexplained Expenditure: ITAT Ahmedabad
Income Tax

Family Diary Entry Alone Can’t Prove Unexplained Expenditure: ITAT Ahmedabad

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Visakhapatnam Quashes Section 271AAB Penalty for Defective Section 274 Notice
Income Tax

ITAT Visakhapatnam Quashes Section 271AAB Penalty for Defective Section 274 Notice

CA Ajay Kumar Agrawal3 weeks ago
Income TaxITAT Delhi Deletes Section 69A Addition on Loan Repaid Through Banking Channels
Income Tax

ITAT Delhi Deletes Section 69A Addition on Loan Repaid Through Banking Channels

CA Sandeep Kanoi3 weeks ago
Income TaxUncorroborated Excel Data Cannot Sustain Tax Additions: ITAT Mumbai
Income Tax

Uncorroborated Excel Data Cannot Sustain Tax Additions: ITAT Mumbai

CA Vijayakumar Shetty3 weeks ago
Income TaxSupreme Court Upholds Quashing of Time-Barred Section 153C Notices
Income Tax

Supreme Court Upholds Quashing of Time-Barred Section 153C Notices

CA Sandeep Kanoi3 weeks ago
Income TaxPending Interest Writ Eligible Under Vivad Se Vishwas Scheme 2024: P&H HC
Income Tax

Pending Interest Writ Eligible Under Vivad Se Vishwas Scheme 2024: P&H HC

CA Sandeep Kanoi3 weeks ago
Income TaxPost-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi
Income Tax

Post-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi

CA Sandeep Kanoi3 weeks ago
Income TaxAssessment against deceased assessee null & void under Section 153A: ITAT Amritsar
Income Tax

Assessment against deceased assessee null & void under Section 153A: ITAT Amritsar

CA Sandeep Kanoi3 weeks ago
Income TaxITAT Delhi Quashes Section 153C Assessment Where Deemed Search Date Fell After Cut-off
Income Tax

ITAT Delhi Quashes Section 153C Assessment Where Deemed Search Date Fell After Cut-off

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Bangalore Deletes Farm Expense Disallowances for Unabated Years Without Incriminating Material
Income Tax

ITAT Bangalore Deletes Farm Expense Disallowances for Unabated Years Without Incriminating Material

CA Vijayakumar Shetty3 weeks ago
Income TaxSearch before assessment requires Section 148 route, ITAT Delhi quashes Section 143(3) order
Income Tax

Search before assessment requires Section 148 route, ITAT Delhi quashes Section 143(3) order

CA Sandeep Kanoi3 weeks ago
Income TaxKarnataka HC Quashes Section 153C Notices Based on Loose Sheets and Diaries
Income Tax

Karnataka HC Quashes Section 153C Notices Based on Loose Sheets and Diaries

CA Sandeep Kanoi3 weeks ago