#section 132
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1,408 articlesIncome Tax
Income Tax
What is ITR-U Form and How to File It?
Income Tax
Income Tax
Search Incriminating Material Requires Proceedings Under Section 153C, Not 147/148
Income Tax
Income Tax
Loose sheets found during search has evidentiary value: Addition sustained
Income Tax
Income Tax
Addition Based on Statements Without Concrete Evidence Not Sustainable
Income Tax
Income Tax
Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
Income Tax
Income Tax
Reopening of assessment based on borrowed satisfaction not sustainable: Gujarat HC
Income Tax
Income Tax
Section 292C’s presumption applies only to person from whom documents seized
Goods and Services Tax
Goods and Services Tax
Grant of bail in fraudulent ITC availment case due to Trial delay and assured payment
Income Tax
Income Tax
JAO can issue Section 148 notice after Section 132 search: Gujarat HC
Income Tax
Income Tax
Addition u/s. 69 without any concrete evidence against assessee is not sustainable
Income Tax
Income Tax
No penalty under Section 271(1)(c) if income declared during search & seizure
Income Tax
Income Tax
Capital gain cannot be treated as bogus merely on warning letter of SEBI without any incriminating material
Income Tax
Income Tax
Addition u/s. 69C unwarranted as unaccounted expenditures met out of unaccounted receipts
Income Tax
Income Tax
