#section 132
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1,408 articlesIncome Tax
Income Tax
Section 143(2) notice mandatory before proceeding with assessment: Delhi HC
Income Tax
Income Tax
Addition on the basis of retracted statement not sustainable
Income Tax
Income Tax
Addition u/s. 69C without corroborative evidence liable to be deleted: ITAT Nagpur
Income Tax
Income Tax
Addition based on loose papers without corroborative material not Valid: ITAT Nagpur
Income Tax
Income Tax
Developer Eligible for Section 80-IA Deduction for Government Contracted Development Work
Corporate Law
Corporate Law
Initiation of penalty proceedings u/s. 271DA justified as delay was not unreasonable: Delhi HC
Income Tax
Income Tax
Addition based on DVO Valuation exceeding Stamp Duty Value was upheld
Income Tax
Income Tax
Family Jewellery & Silver Articles Not Unexplained Assets: ITAT Jaipur
Income Tax
Income Tax
Voluntary Addition During Hearing is not Revising of Settlement Application: Gujarat HC
Income Tax
Income Tax
Interest on Late TDS Payment Not Deductible; No Addition Without Incriminating Material: ITAT Hyderabad
Income Tax
Income Tax
Section 68 Addition Invalid if Assessee Proves Genuineness of Unsecured Loans: ITAT Mumbai
Income Tax
Income Tax
Initiation of reassessment u/s. 147 based on search action instead of 153A/153C is untenable
Income Tax
Income Tax
Proceedings u/s. 153C cannot be triggered without formation of opinion by AO of non-searched person
Income Tax
Income Tax
