#section 132
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1,407 articlesIncome Tax
Income Tax
Income Tax Case Transfer U/S 127 Upheld as Proper Hearing Opportunity Given: Gujarat HC
Income Tax
Income Tax
Section 45(4) Inapplicable to Capital Introduced by New Partner: ITAT Bangalore
Income Tax
Income Tax
Section 153C Amendment not applicable to searches before June 1, 2015: SC
Income Tax
Income Tax
Six-Year Tax Assessment for Third Parties Begins on AO’s Receipt of Seized Materials: SC
Income Tax
Income Tax
Denial of DTVSV Benefits for Loss Carry Forward Based on Later Return Erroneous: Delhi HC
Income Tax
Income Tax
Assessment order passed u/s. 153C quashed as barred by limitation: ITAT Delhi
Income Tax
Income Tax
Block Assessment Order not time barred as passed within period prescribed u/s. 158BE(1)(b)
Income Tax
Income Tax
Proceedings u/s. 153A bad-in-law as no certificate issued as per rule 112F: ITAT Mumbai
Income Tax
Income Tax
Delhi HC Upholds Centralised Income Tax Proceedings, Rejects Jurisdictional Challenge
Income Tax
Income Tax
SC clarifies “reasons to believe” in Search & limits judicial review of raid grounds
Income Tax
Income Tax
Addition u/s 153A for completed assessments couldn’t be made without incriminating material
Income Tax
Income Tax
Income Tax Search Invalid Without Pre-Search Justification or Reason to Believe
Income Tax
Income Tax
Validity of Section 131(1A) Notices issued Post Income Tax Search
Income Tax
Income Tax
