#section 132
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1,406 articlesIncome Tax
Income Tax
Addition u/s. 153A not sustained in absence of incriminating material found during search
Income Tax
Income Tax
Consolidated satisfaction note u/s. 153C for different assessment year vitiates entire proceedings
Income Tax
Income Tax
Addition towards unexplained cash set aside as cash reconciliation duly produced: ITAT Mumbai
Income Tax
Income Tax
Addition towards unexplained out of books cash transaction without cogent evidence cannot be sustained
Goods and Services Tax
Goods and Services Tax
Bail granted to accused involved in offence publishable u/s. 132 of CGST Act
Income Tax
Income Tax
Addition u/s. 68 merely relying on retracted statement cannot be sustained
Income Tax
Income Tax
Action u/s. 147 not justified when material found during search of another person is sole basis for reopening
Income Tax
Income Tax
Kerala HC Allows Belated Settlement Application Under 245C Due to COVID Extension
Company Law
Company Law
Writ against notice issued by NFRA not entertained
Goods and Services Tax
Goods and Services Tax
Statement of person summoned by DGGI to be recorded during office hours
Income Tax
Income Tax
Penalty u/s. 270A(9)(a) cannot be sustained as specific instance of misreporting not stated
Income Tax
Income Tax
DVO reference U/s 142A made before initiation of reassessment is invalid
Custom Duty
Custom Duty
Penalty u/s. 114 for attempting smuggling of Red Sander woods unwarranted due to lack of valid evidences
Income Tax
Income Tax
