#section 132
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1,566 articlesIncome Tax
Income Tax
Revised return filed before assessment cannot mean concealment- ITAT Jaipur deletes penalty u/s 271(1)(c) -Vague notice & voluntary disclosure save assessee from penalty
Income Tax
Income Tax
Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
Income Tax
Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
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Income Tax
Claim rejected since seized gold already assessed and proceedings concluded in name of husband of petitioner
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Income Tax
ITAT Chennai Upholds 50% Disallowance of Agricultural Income; Unproved Claims Treated as Unexplained Credits
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Income Tax
Reassessment u/s 147 held invalid when based on search material from third party – Proceedings ought to be u/s 153C
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Income Tax
ITSC Applications Filed Before 31 March 2021 to Be Treated as Pending
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Income Tax
Principles of natural justice prevail – ITAT directs fresh hearing in penny stock commission case
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Income Tax
No addition for Medical College Donation Based Solely on Third-Party Evidence
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Income Tax
Assessment passed u/s. 143(3) is invalid since proceedings were initiated u/s. 153C
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Income Tax
Penny Stock Business Loss Cannot Be Treated as Bogus LTCG/STCL: Revenue Appeal Dismissed for Low Tax Effect
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ITAT Delhi Deletes Capitation Fee Additions Against Educational Trust
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Assessment u/s. 153A quashed as no incriminating material found during search
Income Tax
Income Tax
