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#section 132

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

1,406 articles
Income TaxWithout Bogus Purchases, No Bogus Sales – ITAT Deletes ₹4.67 Cr Addition
Income Tax

Without Bogus Purchases, No Bogus Sales – ITAT Deletes ₹4.67 Cr Addition

CA Vijayakumar Shetty12 months ago
Income TaxNo Addition u/s 153A Without Incriminating Material: ITAT Cuttack
Income Tax

No Addition u/s 153A Without Incriminating Material: ITAT Cuttack

CA Vijayakumar Shetty12 months ago
Income TaxMechanical 153D Approval Voids 153A Assessment: ITAT Raipur
Income Tax

Mechanical 153D Approval Voids 153A Assessment: ITAT Raipur

CA Vijayakumar Shetty12 months ago
Income TaxScrap Dealer Gets New Hearing due to Ignored Submissions
Income Tax

Scrap Dealer Gets New Hearing due to Ignored Submissions

CA Sandeep Kanoi12 months ago
Income TaxBogus purchases addition directed due to non-response to notices u/s. 133(6) and summons u/s. 131
Income Tax

Bogus purchases addition directed due to non-response to notices u/s. 133(6) and summons u/s. 131

POONAM GANDHI12 months ago
Income TaxITAT Mumbai quashes reassessment for sanction by wrong authority
Income Tax

ITAT Mumbai quashes reassessment for sanction by wrong authority

CA Sandeep Kanoi12 months ago
Goods and Services TaxNo grant of Anticipatory Bail in ₹425 Cr GST fake billing case as custodial interrogation was necessity to uncover modus operandi and network
Goods and Services Tax

No grant of Anticipatory Bail in ₹425 Cr GST fake billing case as custodial interrogation was necessity to uncover modus operandi and network

RATHI1 year ago
Custom DutyAnticipatory bail in customs duty evasion allowed as applicant likely to pursue compounding of offences
Custom Duty

Anticipatory bail in customs duty evasion allowed as applicant likely to pursue compounding of offences

POONAM GANDHI1 year ago
Income TaxAssessment u/s. 153C vitiated due to absence of proper and valid recording of satisfaction
Income Tax

Assessment u/s. 153C vitiated due to absence of proper and valid recording of satisfaction

POONAM GANDHI1 year ago
Income TaxAddition Based on mere Loose Papers & Third-Party Statement deleted
Income Tax

Addition Based on mere Loose Papers & Third-Party Statement deleted

CA Vijayakumar Shetty1 year ago
Income TaxAssessment issues cannot justify 12A Registration Cancellation: Cochin ITAT
Income Tax

Assessment issues cannot justify 12A Registration Cancellation: Cochin ITAT

CA Vijayakumar Shetty1 year ago
Income TaxPMLA and Income Tax Raids: Legal Rights of Accused
Income Tax

PMLA and Income Tax Raids: Legal Rights of Accused

Suraj Kumar Balmiki1 year ago
Income TaxAddition of on-money and extrapolation without evidence found during search cannot be sustained
Income Tax

Addition of on-money and extrapolation without evidence found during search cannot be sustained

POONAM GANDHI1 year ago
Income TaxReopening u/s. 148 quashed as tantamount to change of opinion: ITAT Surat
Income Tax

Reopening u/s. 148 quashed as tantamount to change of opinion: ITAT Surat

POONAM GANDHI1 year ago