#section 132
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1,407 articlesIncome Tax
Income Tax
Addition based on loose papers without independent corroborative material not sustained
Income Tax
Income Tax
VDIS Scheme benefit granted even in absence of original certificate of jewellery
Income Tax
Income Tax
10-Year Reassessment Period Unjustified as Conditions Under Section 153A(1) Not Met
Income Tax
Income Tax
Addition u/s. 153A cannot be sustained without incriminating material found during search
Income Tax
Income Tax
Assuming jurisdiction u/s. 153C beyond block of ten years not tenable-in-law: Delhi HC
Income Tax
Income Tax
Addition u/s. 69A deleted as identity, genuineness and creditworthiness proved: ITAT Ahmedabad
Income Tax
Income Tax
Section 69 Addition Unsustainable Without Evidence Beyond Accused’s Confession
Income Tax
Income Tax
Section 148 Reopening based on incorrect facts & reasons is invalid: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
Bail in GST evasion case granted as guidelines for arrest not followed: Patna HC
Income Tax
Income Tax
Seizure of jewellery valid as legitimacy of jewellery not substantiated
Income Tax
Income Tax
Scrutiny of Additions Based on Seized Documents Remanded for Re-Examination
Income Tax
Income Tax
No separate addition warranted as already covered in declaration of income: ITAT Nagpur
Income Tax
Income Tax
Court cannot exercise discretionary jurisdiction to restrain Tax officer from assessment proceedings
Income Tax
Income Tax
