#section 132
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1,566 articlesIncome Tax
Income Tax
Seized amount prima facie proceeds of crime cannot be treated as income before conclusion of PMLA trial
Income Tax
Income Tax
Treatment of income due to mere presence of blank cheque without any other evidence not tenable
Income Tax
Income Tax
Relinquishment of Trusteeship: Why Payout is Taxable as ‘Income From Other Sources’
Income Tax
Income Tax
Dumb Diaries Can’t Kill Charity- ITAT Says No Tax Without Proof, No Denial of Section 11
Income Tax
Income Tax
Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits
Income Tax
Income Tax
Search Assessment Additions Deleted: ITAT Voids High-Pitched Estimates Without Evidence Reason
Income Tax
Income Tax
No penalty u/s. 271D in absence of violation of section 269SS
Income Tax
Income Tax
Give Me 7 Days or Give It Up: Karnataka HC Quashes Reassessment for Short Notice
Income Tax
Income Tax
Unabated Assessment Protection: ITAT Deletes ₹6.70 Cr Share Addition; Third-Party Statement is Not Incriminating Material
Income Tax
Income Tax
Enhancement by CIT(A) without giving notice u/s. 251 is vitiated in law
Income Tax
Income Tax
ITAT Upholds Deletion of Bogus F&O Loss Additions; Post-Search Reports Cannot Justify 153A
Income Tax
Income Tax
Notice u/s 148 After 3 Years Needs Pr.CCIT Approval – ITAT Says Sanction by Pr.CIT Invalid, Reopening Quashed
Income Tax
Income Tax
ITAT Chandigarh Deletes ₹1.12 Cr Addition – Accepts Revised Income Declared in Mining Case
Income Tax
Income Tax
