#section 132
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1,566 articlesIncome Tax
Income Tax
Reassessment Quashed for Using Section 147 Instead of Mandatory Section 153C
Income Tax
Income Tax
Cancellation of registration u/s. 12AA without satisfying conditions u/s. 12AB(4)(ii) not justifiable
Income Tax
Income Tax
Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
Income Tax
Income Tax
No 65B Certificate, No Case: Bombay HC Quashes Cash Addition Based on Mobile Notes
Income Tax
Income Tax
Extrapolation cannot be done to assume income without any cogent material
Goods and Services Tax
Goods and Services Tax
Bail Grated with strict conditions in ₹12 Crore GST Evasion with 41 Fake Firms
Income Tax
Income Tax
Addition of ₹5.48 Lakh brokerage income was upheld and seized records reflected mock trading which was not unexplained income
Income Tax
Income Tax
Identity Proved, Genuineness Unclear: ITAT Remands ₹50 Lakh Loan Case to AO
Income Tax
Income Tax
Bogus Purchases Allegation Unexamined- ITAT Orders De Novo Adjudication
Income Tax
Income Tax
ITAT Mumbai Restricts Bogus Diamond Purchase Addition to 3%, Upholds Consistency Principle
Income Tax
Income Tax
Gujarat HC Upholds Reassessment Based on Bogus Entry Information
Income Tax
Income Tax
Reopening Beyond Four Years Held Invalid as Based on Stale Information: ITAT Delhi
Income Tax
Income Tax
Amount already disclosed before Settlement Commission cannot be added against u/s. 68
Income Tax
Income Tax
