#section 132
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1,566 articlesIncome Tax
Income Tax
Entire Purchase Can’t Be Disallowed as Bogus When Sales Are Accepted: ITAT Chennai
Income Tax
Income Tax
Search assessments based on mechanical approval u/s. 153D were invalid in law
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Income Tax
Income Tax
Reassessment held invalid as approval u/s. 151 granted in mechanical manner
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Income Tax
Approval from PCIT Instead of PCCIT Invalidates Section 148 Notice: ITAT Pune
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Income Tax
Suspicion Can’t Replace Proof – ITAT Ahmedabad Upholds Deletion of ₹63.85 Lakh Addition u/s 68
Income Tax
Income Tax
Donation & Salary Kickback: ITAT Ahmedabad Partly Upholds Additions
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Income Tax
ITAT Quashes WhatsApp-Based Cash Sale Theory- Digital Gossip Isn’t Tax Evidence
Income Tax
Income Tax
ITAT Dehradun Quashes Section 271(1)(c) Penalty for Non-Specific Charge
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Income Tax
Penalty u/s 271AAB Deleted – ITAT Jaipur Rules Notice Defective & Income Not ‘Undisclosed’
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Income Tax
Mass Rubber-Stamp Approval Under Section 153D Invalid: Delhi HC:
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Income Tax
Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
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Income Tax
Uncorroborated Retracted Statements and Dumb Documents Insufficient for Tax
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Income Tax
