#section 132
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1,566 articlesIncome Tax
Income Tax
Reassessment Based on Third-Party Data Without Nexus is Invalid: Gujarat HC
Income Tax
Income Tax
Section 271AAB Penalty Not Automatic Without Incriminating Material: ITAT Indore
Income Tax
Income Tax
Consolidated Satisfaction Note Invalidates Search Assessment; 153C Proceedings Quashed
Income Tax
Income Tax
HC Deletes ₹10 Cr Addition: “Bogus” Loan Claims Rejected Due to Lack of Incriminating Material
Income Tax
Income Tax
Addition Partly Deleted as Section 69A Cannot Apply to Mere Documents Found in Search
Income Tax
Income Tax
Section 263 Set Aside for Relying on Uncorroborated Dumb Documents From Third-Party Search
Income Tax
Income Tax
Bond Redemption Not Black Income: ITAT Rejects Revenue’s USD 3.2 Million Claim
Income Tax
Income Tax
ITAT Delhi Invalidates 153A Assessments for Lack of 153C Satisfaction
Income Tax
Income Tax
Section 69 addition basis WhatsApp chats untenable sans source device/Evidence Act certificate: ITAT Mumbai
Income Tax
Income Tax
Penalty u/s 271AAB Upheld: Admission of ₹3 Crores in Search Held ‘Undisclosed Income’
Income Tax
Income Tax
ITAT Delhi Cuts Bogus Purchase Addition to 15% & Upholds 153C Jurisdiction
Income Tax
Income Tax
Unaccounted commission addition without corroborative evidence is not sustainable
Income Tax
Income Tax
Security deposit is actually sale consideration and is merely used as devise to postpone tax liability
Income Tax
Income Tax
