#section 132
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1,566 articlesIncome Tax
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Wife’s Jewellery Found at Common Residence Cannot Be Added to Husband: Nagpur ITAT
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Section 153C Limitation Starts When Seized Material Reaches Other Person’s AO: Delhi ITAT
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Third-Party Opening Balance Cannot Become Current-Year Income: ITAT Delhi
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New Section 149 Cannot Revive Assessment Already Time-Barred: ITAT Delhi
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Delhi ITAT Dismisses Revenue Appeal as AY 2010-11 Falls Outside Section 153C
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153C Notice Quashed as Deemed Search Date Fell After Cut-off: Delhi ITAT
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ITAT Delhi Deletes Section 69A Addition on Locker Cash
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Reopening u/s 148 Quashed for Borrowed Satisfaction: Gujarat High Court
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WhatsApp Messages Without Recovery of Cash Cannot Justify Section 69A Addition: ITAT Jaipur
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Section 142A Cannot Be Used to Artificially Extend Assessment Limitation: Gujarat HC
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No Passport Needed for Every Dollar: ITAT Accepts Foreign Cash Savings, Deletes ₹30 Lakh Addition
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ITAT Rajkot Quashes Reassessment for Lack of Tangible Material & Unsigned Approval
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WhatsApp Chats Alone Cannot Justify Sections 69A/69C Additions: ITAT Mumbai
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