#section 132
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1,566 articlesIncome Tax
Income Tax
One Omnibus 153D Approval for Multiple Years Assessees Is Illegal – ITAT Strikes Down Entire Block of Assessments
Income Tax
Income Tax
Bogus LTCG Addition Deleted Under Section 153C: Search Assessment Cannot Rest on Non-Incriminating Evidence
Income Tax
Income Tax
Parallel Tally Data Exposes True Income – ITAT Upholds 153A, Rejects Books & Sustains Major Additions
Income Tax
Income Tax
Share of Profit from AOPs Not Taxable Again in Member’s Hands: MP HC deletes ₹65 crore addition
Income Tax
Income Tax
ITAT Sets Aside Section 271BA Penalty for Technical Delay in Filing Form 3CEB
Income Tax
Income Tax
ITAT Quashes ₹42 Cr 153A Addition: No Incriminating Material Found During Search
Income Tax
Income Tax
Dumb Documents & WhatsApp Chats Don’t Create Income – ITAT Quashes 153C, Deletes ₹22.5 Cr Addition
Income Tax
Income Tax
Search Assessment Quashed: Why IT Act Section 153A Requires an Actual Search on the Assessee
Income Tax
Income Tax
No Name, No Proof, No Cross-Examination: ITAT Quashes ‘On-Money’ Addition Based on Builder’s Excel Sheet
Income Tax
Income Tax
Section 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record
Income Tax
Income Tax
Reopening must be on the same reason on which addition is made- ₹1.30 Cr Addition Deleted
Income Tax
Income Tax
No addition u/s 69A for undisclosed Jewellery as family inheritance and household withdrawals were sufficient to explain sources
Income Tax
Income Tax
Penalty u/s. 271(1)(c) set aside as notice failed to specify specific charge or limb
Income Tax
Income Tax
