#section 132
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1,406 articlesIncome Tax
Income Tax
Disallowance should be restricted to profit element in case of of bogus purchases when sales were not doubted
Custom Duty
Custom Duty
Rejection of compounding application without granting opportunity of hearing is bad-in-law
Income Tax
Income Tax
Section 271(1)(c) Penalty Invalid Without Specific Grounds in SCN: Calcutta HC
Income Tax
Income Tax
Non-participation in appellate proceeding due to judicial custody is genuine reason
Income Tax
Income Tax
ITAT Delhi Deletes ₹15.23 Cr Protective Addition to Prevent Double Taxation
Income Tax
Income Tax
Addition based on statement set aside as opportunity to cross-examine deponent not granted
Income Tax
Income Tax
Order by Settlement Commission cannot be interfered without allegation of bias or fraud or malice
Income Tax
Income Tax
Only Profit on Unaccounted Sales Taxable; 12% NPR Upheld: ITAT Ahmedabad
Income Tax
Income Tax
Addition towards unexplained receipts based on seized dairies sustained
Income Tax
Income Tax
LTCG addition in hands of firm set aside as property belonged to partner & not firm
Income Tax
Income Tax
Addition on protective basis deleted as bank account fraudulently opened in assessee’s name
Income Tax
Income Tax
Profit embedded in unaccounted cash or on-money receipts taxable: ITAT Ahmedabad
Goods and Services Tax
Goods and Services Tax
Bail in GST fake firm matter denied due to seriousness of offence
Income Tax
Income Tax
