#section 132
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1,407 articlesIncome Tax
Income Tax
Section 153C not requires AO to establish link between searched & non-searched persons
Income Tax
Income Tax
Addition merely based on entries found in seized dairy not sustainable: ITAT Delhi
Income Tax
Income Tax
Unaccounted deposits treated as Liabilities, and not income?
Income Tax
Income Tax
Section 153C Proceedings based on specific WhatsApp chats justified: Rajasthan HC
Income Tax
Income Tax
Section 69A Addition Invalid if ownership of money or valuable not proved: ITAT Nagpur
Income Tax
Income Tax
Assessment order quashed as mere technical approval granted u/s. 153D: ITAT Delhi
Income Tax
Income Tax
Addition under Faceless Assessment Scheme without issuance of notice not sustainable
Income Tax
Income Tax
Addition merely based on dumb documents/ loose paper not tenable: ITAT Nagpur
Corporate Law
Corporate Law
Re-opening u/s. 147 quashed as not based on tangible material: Madras HC
Income Tax
Income Tax
Recording of consolidated satisfaction note u/s. 153C for different assessment years is bad-in-law
Income Tax
Income Tax
Recording of satisfaction note pre-requisite for initiating proceeding u/s. 153C: Madras HC
Income Tax
Income Tax
Revision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi
Income Tax
Income Tax
Statement recorded during search not incriminating document: ITAT Chandigarh
Income Tax
Income Tax
